电算化实务操作（Computerized practical operation）.docVIP

电算化实务操作（Computerized practical operation） 1. employees Zhang three vouchers review invoices, reimbursement, travel expenses, the unit paid 970 yuan in cash Abstract: reimbursement, travel expenses Journal entry: Borrowing: management overhead 970 Cash on hand 970 2. Wang Wu employees reimbursement of medical expenses 830 yuan, with cash paid Abstract: reimbursement of medical expenses Accounting entries: Borrow: deal with staff salaries 830 Cash on hand 830 3. Wang Er employees reimbursement of medical expenses 1679 yuan, with cash cheque paid Abstract: reimbursement of medical expenses Accounting entries: Borrow: deal with staff salaries 1679 Bank deposit 1679 4. staff travel, travel expenses, the unit delivery of its cash 900 yuan Abstract: reimbursement, travel expenses Accounting entries: Borrowing: other receivables 900 Cash on hand 900 5. staff travel back, with the audited 900 yuan invoice reimbursement travel (originally borrowed 1000 yuan), and returned cash 100 yuan Abstract: reimbursement, travel expenses Journal entry: Borrowing: management overhead 900 Cash on hand 100 Other receivables 1000 6. the installation fee of the new production line needs to be installed, 12000 yuan to be paid by bank deposit Abstract: payment installation fee Accounting entries: Borrowing: Construction under construction 12000 Bank deposit 12000 Y: 7. the form of bank transfer payment of the current salary of 87000 yuan Abstract: pay wages Journal entry: Borrow: pay payable to employees - wages 87000 Bank deposit 87000 8. use bank deposit to pay 68000 of the salary Abstract: pay wages Journal entry: Borrow: pay payable to employees - wages 68000 Bank deposit 68000 9. pay by bank deposit, VAT 28900 yuan should be paid in this period Abstract: pay VAT Accounting entries: Borrowing: tax payable - VAT payable (paid in taxes) 28900 Bank deposit 28900 10. the form of bank deposits to repay 8000 yuan of bills payable in advance Abstract: repayment of bills payable Accounting entries: