Debit: bank deposit-USD 2 17800(30000*7.26)
Financial expenses 300
Loan: Bank deposit-RMB 218100 (30,000 * 7.27).
The following are the topics of commodity circulation accounting. I hope good people can help me list the correct accounting entries. Thank you! 1. Debit: prepayment of a clothing wholesale company -200000.
Operating expenses-1000
Taxes payable-VAT payable (input tax) 34,000.
Loan: Bank deposit is 235,000 yuan.
2. Borrow: 292,500 goods in stock.
Profit and loss of pending property-profit and loss of pending current assets 5000.
Loan: advance payment-200,000 yuan for a clothing wholesale company.
The bid-ask difference of goods is 97500.
3. Borrow: 3000 pieces in stock.
Other receivables -××× 1053
Non-operating expenses 2457
Credit: profit and loss of pending property-profit and loss of pending current assets 5000.
The bid-ask spread of commodities is 1000.
Taxes payable-VAT payable (transfer-out input tax) 5 10
Please help me break down the following accounting entries in commodity circulation accounting, thank you! Borrow: materials in transit-sugar 103000
Taxes payable-VAT payable (input tax) 17000
Loan: bank deposit 120000.
Debit: Inventory 10 1970
Pending asset profit and loss-pending current asset profit and loss 1030
Loan: goods in transit 103000
Debit: management fee 5 15
Bank deposit 602.55
Credit: profit and loss of pending assets-profit and loss of pending current assets 1030.
Taxes payable-VAT payable (transfer-out input tax) 87.55
I made a record according to my understanding. Please refer to.
Commodity circulation accounting experts suggest how to make such accounting entries. 1. Borrow: 39000 goods in stock.
Loan: accounts payable: 39,000.
2. Debit: Accounts Receivable-Xiangrong Company 6800
Loan: income from main business is 6800 yuan.
Transfer cost, debit: main business cost 6100; Loan: Inventory goods 6 100
3. Debit: accounts receivable-Oriental Company 13400, and loan: main business income 13400.
Carry-over cost: main business cost 1 1600, credit: inventory goods 1 1600.
4. Return the goods to the warehouse, borrow: inventory goods 10000, and borrow: main business cost 10000.
At the same time, debit: main business income 12000, credit: accounts receivable-Oriental Company 12000.
5. Debit: bank deposit 6000, and loan: accounts receivable-Xiangrong Company 6000.
6. Borrow: Goods in stock-100
Borrow: main business cost -400
Credit: Accounts payable -500
7. Debit: bank deposit 13200
Loan: Accounts Receivable-Dongfang Company 13200
Price adjustment entry, debit: accounts receivable -200, credit: main business income -200.
How should commodity circulation enterprises handle it? Help to make accounting entries 1: Accounts receivable-Quanzhou 702000.
Loan: the main business income is 600,000 yuan.
Taxes payable-VAT payable (output tax) 102000
Debit: The main business cost is 500,000 yuan.
Credit: 500,000 cash.
2 Issue a red-ink invoice at the tax office: debit: accounts receivable-Quanzhou -23400
Loan: main business income -20000
Taxes payable-VAT payable (output tax) -3400
How to deal with commodity circulation enterprises? Help to make accounting entries: accounts receivable-foreign exchange accounts receivable (960000 * 6.82) 547200.
Loan: main business income-self-export sales income of 6547200.
Borrow: main business income-self-export sales income of 272,800 yuan.
Loan: bank deposit-foreign exchange bank deposit (USD account) (40,000 * 6.82) 272,800.
The exchange rate can be the exchange rate on the first day of each month or the exchange rate on the trading day. Once confirmed, you can't change it at will.
How much is the electricity charge for commodity circulation accounting? The electricity fee in commodity circulation is included in the management fee-water and electricity fee.
The specific accounting entries are:
Borrow: management fee-utilities
Loans: bank deposits
In commodity circulation accounting, how to settle the cost, profit and loss: from the debit of income to the credit of this year's profit.
Cost Category: transferred from the credit of cost gain and loss to the debit of current year's profit.
If the borrower has a balance, this year's profit means a loss, and if the lender has a balance, this year's profit means a profit.
How should commodity circulation enterprises handle it? Help to make accounting entries 1. On 27th, we sold 2,000 vacuum cleaners to a vacuum cleaner company in Shanghai, and the unit price was 250 yuan, with a payment of 500,000 yuan and a value-added tax of 85,000 yuan. The purchase price is 200 yuan per set, but the payment has not been received.
Debit: accounts receivable of 585,000 yuan.
Loan: the main business income is 500,000 yuan.
Taxes payable-VAT payable (output tax) is 85,000 yuan.
Carry-over cost:
Borrow: The main business cost is 400,000 yuan.
Loan: 400,000 goods in stock.
2 。 On the 28th, I received a reminder from the bank and some reasons for refusing to pay. A vacuum cleaner retailer in Shanghai accepted a payment of 526,500 yuan and refused to accept a payment of 58,500 yuan. It was found that the buyer refused to pay 58,000 500 yuan. First, the price calculation on the original invoice bill was wrong, resulting in an overpayment of 25,000 yuan and an overpayment of 0.42 million yuan. Another 29,250 yuan is due to the shortage of 100 vacuum cleaners and the replacement of goods. The purchasing unit makes up the payment after receiving the goods.
The entries are as follows:
Debit: Bank deposit 52.65
Credit: accounts receivable 52.65
In your topic, because it happens every two months, you can make a red entry when you make up the shipment, and then use the overpaid invoice amount to offset the entry of last month's shipment and make a correct entry. Just make the income entry directly when the other party makes up the foreign exchange.
If you want to make a correct input, then:
Debit: Accounts receivable-58,500 yuan
Loan: Income from main business -54, 250 yuan.
Taxes payable-VAT payable (output tax) -4250 yuan.
Carry-over cost:
Borrow: main business cost-20,000 yuan
Loan: Goods in stock-20,000 yuan
When making up the delivery:
Debit: accounts receivable 58,500 yuan.
Loan: Income from main business 54, 250 yuan.
Taxes payable-VAT payable (output tax) 4250 yuan.
Carry-over cost:
Borrow: The main business cost is 20,000 yuan.
Loan: 20,000 goods in stock.
Upon receipt of the balance:
Debit: 58,500 yuan from the bank.
Loan: accounts receivable: 58,500 yuan.
How to deal with the problem of gifts in commodity circulation accounting? If the gift is the same as the commodity, that is, the main business cost of the loan that can be sold, that is, the cost is reduced. If it is different from the goods, it will be given to the customer with the goods, and the sales expenses will be loaned. When the gift is sent, make the opposite record.