(2) Upon receipt of the brand-new equipment invested by the investor, both parties confirm that the value is 200,000 yuan; The patent right of an enterprise invested by investors has been confirmed by both investors to be worth 500,000 yuan, and relevant procedures have been handled.
(3) Get a loan of 600,000 yuan from the bank for production and operation, with a term of 4 months, and the money has been deposited in the bank.
(4) If the annual interest rate of the above-mentioned short-term loans is 4%, the loan interest shall be accrued on a monthly basis, and the principal shall be returned at maturity. Withdraw the loan interest this month.
Bank deposits pay 3500 yuan for next year's newspapers and magazines.
Requirements: Prepare accounting entries according to the above economic business.
1. Zhang Ming, the buyer, came back from a business trip, reimbursed 2 500 yuan's travel expenses, and returned the remaining 500 yuan to the finance department.
2. The enterprise pays a cashier's check deposit of 20,000 yuan in the form of bank deposit.
Company A is a general taxpayer of value-added tax. It purchased 500 kilograms of raw materials from Company B at the unit price in 300 yuan, and the total amount to be paid was150,000 yuan. According to the provisions of the purchase contract, Company A pays 20% of the payment in advance to Company B, and the rest will be paid after the goods are accepted. A few days later, Company A received the raw materials from Company B, and the experience was correct. The amount recorded in the special VAT invoice is150,000 yuan, and the VAT amount is 25 500 yuan. The insufficient part 145 500 yuan paid by bank deposit. Make accounting entries for advance payment, receipt of raw materials and additional payment of Company A..
4. An enterprise adopts actual cost accounting for materials, and purchases a batch of materials, with the purchase price of 20,000 yuan, the value-added tax of 3 400 yuan, and the freight prepaid by the other party 1500 yuan (freight value-added tax is omitted). The settlement voucher has arrived, the payment has not been paid, and the materials have been accepted and put into storage. 5. According to this month's "Summary of Issue Certificate", the material cost is allocated: 56,000 yuan for the products produced in the basic production workshop, 8,000 yuan for the projects under construction in 300 yuan, and 3 800 yuan for the special sales organization.
6. An enterprise purchased a piece of equipment to be installed with bank deposit. The equipment purchase price indicated on the special VAT invoice is 20,000 yuan, the VAT tax is 3 400 yuan, the transportation and miscellaneous fees 1000 yuan, and the installation fee is 5,000 yuan. The equipment is installed and put into use. Prepare accounting entries for payment price, value-added tax, transportation and miscellaneous fees, installation fees and equipment delivery.
7. A transport van of enterprise B, with the original price of 654.38+0.5 million yuan and depreciation of 50,000 yuan. Scrapped in an accident, recover compensation of 40 thousand yuan for the negligent person. It is calculated that the loss that the insurance company should compensate is 40 thousand yuan, and the income of truck scrapping is 5000 yuan. Prepare accounting entries such as equipment transfer and cleaning, negligence compensation recovery, insurance company compensation calculation, price change income, net profit and loss of carry-over cleaning, etc.
8. The total salary payable by an enterprise this month is 529 700 yuan, with the salary of 320,000 yuan for production personnel, 70,000 yuan for workshop management personnel, 60 500 yuan for enterprise administrative personnel, 65,438+02 600 yuan for medical personnel, 58,000 yuan for engineering personnel under construction, and 8 600 yuan for personnel of special sales organizations. Prepare accounting entries to pay salaries and expenses at the end of the month.
9. A limited liability company completed the capital increase formalities according to legal procedures, and increased its registered capital with capital reserve of 200,000 yuan.
10. On 20 10 and 1 1, Company A sold a batch of goods to Company B. The price indicated on the special VAT invoice was 30,000 yuan, and the VAT amount was 5 100 yuan. The cash discount terms agreed by Company A in the contract for early payment recovery are:110-n/30. Assume that the value-added tax factor is not considered when calculating the cash discount. On165438+1October 9, the sales of company a were realized, and accounting entries were made when the payment was received.
1 1.20 10, the pre-tax accounting profit calculated by the enterprise accounting system is 1 million yuan, and the income tax rate is 25%. The annual taxable salary approved by the tax law in that year was 200,000 yuan, and the actual salary of the enterprise was 220,000 yuan. Assuming that the enterprise has no other tax adjustment items throughout the year, there is no temporary difference.
Requirements: (1) Calculate the enterprise income tax payable (list the calculation process); (2) Prepare accounting entries of income tax payable.