会计实战（Accounting practice）.docVIP

会计实战（Accounting practice） XXXXs business in December 1, 1, take cash reserve 40000 yuan, 2, 1, the purchase of cash checks, pay fee 20 3, 1, the last month to pay the extraction of old-age insurance, unemployment insurance premiums 18000, with social insurance premiums for special contributions to transfer payments 4, 1, pay the last month did not pay VAT 85000, sales tax 5000, urban construction and maintenance tax 6300, education fees and additional 2700 yuan; 5, 1, sales cloth sofa 100 sets to Huafu shopping mall, unit price 1000 yuan, tax rate 17%, goods have been issued, invoice has been opened, the money has not received 6, 1, to buy timber from the majiayan timber market, VAT indicated on the wood of 30 parties, the purchase price of 27000 yuan, 4590 value-added tax, to pay 7, 2, two from the factory 5000 meters heavy cotton cloth, not including tax price 80000, 17% tax rate, invoice settlement vouchers to acceptance of storage materials have already turned to pay. 8, 2, sold to the self-employed side corner materials, received cash 100 yuan 9 and 2, buy office glue 250 yuan 10, 2, received temporary Liu Lan deposit 300, 11, 2, from Yunnan Yifeng wood factory purchased wood 1000 party, not including tax price 890000, the freight rate of 17%, 2500 (which costs 500), invoice settlement certificate to acceptance of storage materials have already turned to pay. 12, 3, pay TV advertising fee 10000, 13, 3, sold to South Asia furniture city office desk and chair 1000 sets, unit price 1500, tax 17%, the two sides stipulated in the contract, the terms of payment are: 2/10, 1/20, N/30; 14, received Dahua mall booking next year, fabric sofa payment 300 thousand 15, 3, the sale of cloth sofa 80 sets to South Asia furniture city, unit 3000, tax 17%, sales received the South Asian Open and accept the face value of 280800 yuan of commercial bills of exchange, the draft for 6 months, the coupon rate of 6% 16, 3, the Guangming company in September 3, 2010 issued a commercial