会计实操分录（Accounting practice entry）.docVIP

会计实操分录（Accounting practice entry） Hibo trading company in 2009 March occurred in the economy and the original documents are as follows. 1. Take Ding Daming, Cao Fazhi investment funds 500000 yuan, in the bank. Bank deposit 500000 Loans: paid in capital - - Daming, Cao, 500000 The extraction of cash. Cash on hand 90000 Bank deposit - Huizhou firm - 90000 (3) the company applies for business license and other expenses Management fee 1158 Cash on hand 1158 (4) borrowing 3 months from ICBC, borrowing 150000 yuan, with annual interest of 6%, deposited in bank savings account Bank deposit --- ICBC 150000 Short term loan - ICBC 150000 (5) buy a fax machine Borrow: fixed assets --- fax machine 990 Cash on hand 990 (6) the purchase of a transport truck and the payment by bank deposits. Borrow: fixed assets - truck 234000 Bank deposit 234000 7. buy office supplies By: administrative expenses ---- office expenses 86 Cash on hand 86 (8) Wang Hai borrows reserve money Other receivables: Wang Hai, 3000 Cash on hand 3000 9. city traffic reimbursement Management fee 30 Cash on hand 30 10. vehicle tolls Management fee: vehicle fee 150 Cash on hand 150 11. telephone fee reimbursement Management fee - communication fee 129.04 Cash on hand 129.04 12. vehicle fuel fee Management fee: vehicle fee 40 ---- office expenses 100 Cash on hand 140 13. company electricity reimbursement Management fee 200.68 Cash on hand 200.68 14. business entertainment expenses reimbursed Management fee 150 Cash on hand 150 15. telephone fee reimbursement Management fee - communication fee 258.71 Cash on hand 258.71 16. bank drafts and handling charges Other monetary funds - bank draft 9860 Financial expense - handling fee 6 Bank deposit 9866 17. buy goods Commodity: monitor 421550 Credit: Bank Deposits - Merchants Bank 20000 Accounts payable - Chinese side company 401550 18. selling goods Bank deposit - Huizhou Merchants Bank 50000 Accounts receivable - Nanjing Siu min 501550 Commodity sales revenue 535485. Fo