会计学不分答案（Accounting is not an answer）.docVIP

会计学不分答案（Accounting is not an answer） 1) warehouse issued materials 40000 yuan, used for the production of A products 21900 yuan, B products 18100 yuan. (2) the warehouse issues 2000 yuan of auxiliary materials for workshop use. (3) withdraw 30000 yuan of cash from bank deposits. (4) pay 24000 yuan in cash. (5) the purchase of a material from Guangming factory was 14000 yuan, and the value-added tax rate was 17%. The factory paid 1000 yuan in advance for transportation and miscellaneous expenses, and the payment was made by bank deposit. The materials have been checked in and transferred in accordance with their actual purchasing costs. (6) the purchase of B material from Bayi factory was 40000 yuan, and the value-added tax rate was 17%. The bill of exchange is settled by commercial acceptance draft, and the materials have been arrived and checked in. (7) the cash handling fee of the purchased materials is 600 yuan in cash in cash and transferred at the actual purchase cost. (8) received 3000 yuan owed by Xinhua factory and deposited in the bank. (9) payment of bank deposits should be paid 1000 yuan last month. The use of fixed assets between 2380 yuan depreciation, the management of fixed assets of 780 yuan (13) paying 1400 yuan for office equipment with bank deposit. (14) the cost of manufacturing shall be distributed according to the proportion of the workers wages to the cost of the two products, A and B. (15) A products have been completed, a total of 2000 pieces, according to their actual production costs transfer. (16) selling goods to Xinhua factory. A goods 1800, 28 yuan per piece, B goods 4400, each price 14 yuan, total price of 112000 yuan, value-added tax rate in the bank. At the same time, the actual cost of carrying the material is 1500 yuan. (24) transfer the balance of the profit and loss accounts of December to the current profit account and bear the profits of December. (25) the income tax should be paid by 33% of the total profit in December. (26)