Borrow: fixed assets-special equipment 80 000.
Debit: 6,000 pounds in the bank.
Credit: Other income 6,000
2. Borrow: Securities 100 000
Loan: bank deposit 100 000.
3. Borrow: expenditure-equipment purchase fee 45 120.
Loan: bank deposit 45 120
4. Debit: 20,000 yuan from the bank.
VAT output tax payable 3 400
Credit: Experience income 23 400
5. Borrow: 34,000 yuan of fixed assets
Credit: Other payables: 34,000 yuan.
Pay rent:
Debit: business expenditure 10 000
Loan: fixed fund 10 000
Debit: other payables 10 000.
Loan: bank deposit 10 000.
6. Debit: 400,000 yuan from the bank.
Loan: 400,000 yuan was appropriated (appropriated special funds).
7. Debit: 500,000 yuan for zero-balance account.
Loan: subsidy income 500,000 yuan.
8. Debit: business expenditure 10 000.
Creditor: the amount of zero-balance account is 10 000.
9. Debit: the amount that should be refunded by the finance-50,000 yuan paid directly by the finance.
Loan: financial subsidy income-50,000 yuan paid directly by the financial department.
10. Debit: 400,000 yuan payable to employees.
Credit: the zero-balance account amount is 400,000 yuan.
1 1. Borrow: business expenses-business department (office supplies) 5 000.
Credit: The zero balance account amount is 5000 yuan.
12. Debit: 200,000 yuan in the bank.
Loan: 200,000 affiliated units.
13. Debit: bank deposit 100 000.
Loan: other income-donation 100 000.
14. Debit: fixed assets of 85,000 yuan.
Loan: the amount of zero-balance account is 85,000 yuan.
15. Debit: 3,000 welfare funds payable.
Loan: 3000 yuan in the bank.
16. Payee: Restoration Fund 120000
Loan: bank deposit 120000.
17. Debit: 300,000 yuan from the bank.
Loan: transfer 300,000 yuan.
18: Debit: Inventory 23800
Loan: 23,800 yuan in bank deposit.
19 Debit: Bank 500.
Loan: non-operating income 500
20. Debit: intangible assets 100000.
Loan: bank deposit 100000.
2 1 Debit: Bank 60000.
Loan: the extra-budgetary fund income is 60,000 yuan.
22 Borrow: 50,000 other assets.
Loan: 50,000 yuan for fixed assets.