常见的分录（Common entries）.docVIP

常见的分录（Common entries） In 2007 January, the following economic activities took place in this factory, and the enterprise was a general taxpayer. (1) in January 7th, the amount of money received by A company was 350000 yuan, and the money was deposited in the bank. (note No. A001) Bank account 350000 Credit: accounts receivable 350000 (2) in January 9th, 117000 yuan for bank draft, in order to purchase materials. (note No. A002) Other monetary funds 117000 Bank deposit 117000 (3) in January 12th, to buy a material from C company, received the invoice bill, excluding tax price of 100000 yuan, value-added tax of 17000 yuan, is now for the bank draft bill, the acceptance of storage materials have been. Borrow: raw material 100000 Taxes and fees should be paid 17000 Other monetary fund 117000 (4) in January 19th, a number of sales products were obtained with no tax, 600000 yuan in sales revenue and 102000 yuan in value-added tax. The proceeds have been received and deposited in the bank. (note No. A003) Bank account 702000 Credit: main business income 600000 Taxes and fees should be paid 102000 (5) in January 24th, 10000 yuan was paid for the transfer cheque. (note No. A004) Management fee 10000 Bank deposit 10000 In 2007 February, the following economic activities took place in this factory, and the enterprise was a general taxpayer enterprise. (1) in February 4th, 20000 yuan was paid to the purchaser for cash in cash. Management fee 20000 Cash on hand 20000 (2) in February 6th, 200000 yuan was used to produce the product. The cost of production is 200000 Credit: raw materials 200000 (3) in February 10th, the amount of short-term borrowings owed by banks was 200000 yuan through bank transfers. (note No. A005) Short term loan 200000 Bank deposit 200000 (4) in February 13th, the short-term interest paid by bank transfer was 38000 yuan. (note No. A006) Finance cost 38000 Bank deposit 38000 (5) in February 18th, the enterprise purchased 10000 shares of S company, which were