会计基础(国外英文).docVIP

会计基础(国外英文资料) Some 1. companies found that loss of a piece of equipment in the property inventory, the book value of 80000 yuan, has depreciated 20000 yuan, the company recorded in the unacknowledged account for the amount (yuan). Solution: the amount of property to be treated shall be credited to the book value of the fixed assets, that is, 80000-20000=60000 (yuan), and the accounts are dealt with as follows: By: disposal of property damage - the disposal of fixed assets loss of 60000 Accumulated depreciation 20000 Fixed assets 80000 2. the amount of the profit and loss items of the Southern Co for August is shown in the following table The project amount (million) 900 of the main business income, other operating income of 900, the main business cost 500, 634 other business costs, business taxes and additional cost of sales 125, 90, 68 administrative expenses, financial expenses of 37, operating income of 16, operating expenses of 31, total profit of Southern Co is achieved in August (should be). Solution: prepare the following accounting entries: Borrow: main business income 900 Other business income 900 Non operating income 16 Credit: this years profit is 1816 Profit 1485 this year Credit: the cost of main business is 500 Business taxes and surcharges 125 Other operating costs 634 Management fee 68 Financial expenses 37 Selling expenses 90 Non operating expenses 31 The total profit of the enterprise is 1816-1485=331 (10000 yuan) 3., enterprises in the inventory, found outside the accounting equipment, a new market price of 10000 yuan, it is estimated that the equipment has 60% new. In accordance with the provisions of the enterprise accounting system, the accounting entries before approval are as follows. Explanation: the accounting entries are as follows: Borrow: fixed assets 6000 Credit: adjustment of profit and loss for the previous year 6000 4., cash a check, pay 120000 yuan this month, should prepare the accounting entry for (). Explanation: the accounting en