负债计算题(国外英语资料).docVIP

负债计算题(国外英语资料) Four, math 1, an enterprise approved since January 1, 2009 issued at par on two-year bonds of 10000 pieces, with a face value of 100 yuan bonds at an annual rate of 6% (the real interest rate in accordance with the contract interest rate), the bonds pay interest on a semi-annual basis, every year on July 1, and on January 1 as the payment date, the bond proceeds for all is used for the construction of the new production line, the line is completed and delivered at the end of June 2010, a principal payment bond matures. Requirements: to compile the total accounting entries that the company has issued from the bond issue to the maturity of the bond. (the amount in the answer is expressed in 10,000 yuan.) 2, unit A and unit B conclude A contract for the purchase and sale of A batch of products, enterprise payment in advance on 120000 B yuan, A month later, A enterprise will products sent to B, open the VAT invoice indicated in the price of 200000 yuan, 34000 yuan of value added tax, the goods costs 144000 yuan. On the same day, bank B will pay the rest in bank deposits. Requirement: to make an accounting entry related to A company The VAT rate of the VAT rate of the enterprise, which is used in the form of value-added tax, shall be 17%, and in June 2010 the following economic business: (1) on June 1, buy a batch of engineering use raw materials (office building), the price is 250000 yuan, the value-added tax is 42500 yuan, and to write a commercial acceptance bills due 3 months, the notes for interest-bearing note, coupon rate of 8%, in the end of the month provision for interest. (2) on June 3, the enterprise received payment of RMB 200,000 in advance. On June 10, (3), transfer of ownership of the patent, transfer income 50000 yuan, in the bank, the carrying value of 80000 yuan, the patent is amortized 20000 yuan, the provision for impairment loss of 30000 yuan, the enterprise the applicable tax rate is 5%. (4) on June 15, the company made a shipment of