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1、会计科目 借方或贷方的记忆方法（The memory method of the debit or credit of an account）There are 2 main categories:1, the asset class, class cost (production cost, manufacturing cost, profit and loss) in the class of loss subjects (operating costs, operating expenses, business taxes, management fees, income tax) de
2、bit means increase, reduce the lender said!2, the liabilities category, the owners equity, profit and loss category in the beneficial category of subjects (operating income, operating income) debit is reduced, the credit increased!The balance of an account is usually on its increase.1. assets = Liab
3、ilities + owner equity static balance2. profit = income expense3. assets = Liabilities + owners equity + profits = Liabilities + owners equity + income cost dynamic equation4. assets + expenses = Liabilities + owners equity + incomeBorrow + loan on the left - right borrow + loan +If you borrow, you
4、must borrow, the loan must be equalThe 5 major categories involved in basic accounting carry over1, the purchase of business, the transfer of the actual cost of acceptance has been put in storage.Borrow: raw materialCredit: material purchasing2 、 carry over / collect production expenses.Cost of prod
5、uctionCredit: manufacturing costs (indirect expenses charged)3, the production cost of transferred products. The finished product is converted into stock goods / finished goodsBy: stock of goods / finished goods (product warehousing)Credit: production cost4, the cost of carrying inventory goods. Tha
6、t is to say, the cost of the product shall be transferred from the stock merchandise to the operating cost when the product is sold and entered into the sales link.Borrowing: operating costsCommodity in stock5, carry over profit and loss. That is, in the current profit (owners equity) account, there
7、 is no balance at the end of the profit and loss account.The profits of the year are used to calculate the profits realized in the current period. Because income - cost = profit, so when the profits of accounting, through the 2 categories of entries carried forward, in order to reach the final profi
8、t.1) to carry out the benefits category (income category) subjects. The benefit category belongs to an increase in profits, such as operating income, non operating income, and carry over to the lender of current profits.By: beneficial category of subjects (operating income, operating income and so o
9、n)Credit: this years profit (the increase in the credit table, which is understood as income, increases profits)2) to carry out the damage category (expense type) subjects. Loss of the subject is a decrease in profits, such as: operating costs, operating taxes, operating costs, management fees, inco
10、me taxes, etc., carried over to the profits of the year debit.Profit from the current year (debit statement reduction can be interpreted as a decrease in expenses and profit margins)Subject to damage (administrative expenses, operating expenses, non operating expenses, etc.)3) through the first 2 st
11、eps of this years profits compared to the credit, we can see whether the enterprise is profitable or loss, and if the lender is larger than the debit, it shows that the enterprise is profitable, and vice versa. Profit distribution: used to reflect the total amount of the enterprises profit distribut
12、ion or loss, and make up the total amount. At the end of the year, the balance of the current profit account is transferred to the profit distribution, and the profit account of this year has no balance.If the enterprise is profitableProfit for the yearProfit distributionProfit can be allocated to t
13、he realized profits. For example, profits to shareholders, after tax withdrawal, surplus accumulation fund, etc.Profit allocationTo cope with profits, surpluses, etcThe undistributed profits can be calculated by offsetting the 2 profit distributions. In a word, the problem of carryover is a difficul
14、t point for beginners. But there is a rule that turns from the opposite direction. For example, when the business income is normally paid, it is credited to the lender and carried overWhen profits are accounted for in the profits, they are transferred from debit to debit.Several accounts that are no
15、t easily distinguishable1. manufacturing expenses, production costs, operating expenses and management expensesOperating expenses are incurred in the sales process, such as advertising fees, exhibition fees, publicity fees, and transportation charges in the sales.In the daily management or administr
16、ative departments and institutions of the factory office expenses, fees included in the cost management of newspapers and magazines.Overhead costs arising from the production plant are included in the manufacturing costs.The cost of production is the direct cost incurred for the production of the pr
17、oduct2. paid in capital, capital surplus, surplus reserveAcceptance of investors (countries, individuals, enterprises) inputs are included in the paid in capital, this part should be paid back. In order to achieve profits, investors need to pay dividends and profits.When accepting donations, that is
18、, non - payment of the figure, unpaid contributions shall be included in the capital surplus.From the profit after tax in accordance with the regulations from the surplus, can be used to compensate for the losses, capital transfer, distribution of profits.Application examples of debit and credit acc
19、ounting:OneFor an industrial enterprise 20 * * * in June, the following relevant economic activities were requiredPrepare accounting entries in accordance with economic transactions.(1) pay income tax with 17500 yuan of bank deposit.Tax payable at 17500 (-)Credit: bank deposits 17500 (-)(2) make out
20、 a transfer cheque of 20000 yuan to pay the profit payable.Profit payable by 20000 (-)Credit: bank deposits 20000 (-)(3) an additional investment of 100000 yuan was made into the bank.Bank account 100000 (+)Paid in capital 100000 (+)(4) borrowing 200000 yuan from a bank for one year and deposit it i
21、n the bank.Bank account 200000 (+)Short term borrowings 200000 (+)(5) deposit of 50000 yuan of deposit of deposit of rental goods, deposit in the bank.Bank account 50000 (+)Other payable 50000 (+)(6) repaying a maturity loan with 100000 yuan of bank deposits.Short term loan 100000 (-)Credit: bank de
22、posits 100000 (-)(7) a batch of materials purchased, payable at 72000 yuan.By: material purchasing 72000 (+)Credit: accounts payable 72000 (+)(8) payment of the above-mentioned materials by cash is 200 yuan, and the purchasing cost of the materials is transferred.By: material purchasing 200 (+)Credi
23、t: cash 200 (-)Borrow: raw material 72200 (+)Credit: materials procurement 72200 (-)2. the following economic transactions of an enterprise are required according to the preparation of the accounting entries.(1) issue a material summary list, showing the production of a product of 200 thousand yuan,
24、 production workshop general consumptionWith 50000 yuan, the management spent 30000 yuan.Borrow: production cost - a product 200000Manufacturing expense 50000Management fee 30000Credit: raw materials 280000(2) the end salary distribution table shows that the cost of producing a product is 100 thousa
25、nd yuan, and the workshop managerThe salary is 30000 yuan, and the administrative department pays 80000 yuan.Borrow: production cost - a product 100000Manufacturing expense 30000Management fee 80000Salary payable 210000(3) the office fee of bank deposit payment is 15000 yuan.Management fee 15000Bank
26、 deposit 15000(4) withhold the repair cost of the workshops fixed assets by 3000 yuan this month.By: manufacturing expense 3000Credit: accrued expenses 3000(5) pay 210 thousand yuan in cash.Salary payable at 210000Cash 210000(6) the statement of depreciation of fixed assets at the end of the term sh
27、ows that the fixed assets of the workshop shall be depreciated by 80000 yuan and the management shall be depreciatedDepreciation shall be charged at 70000 yuan.By: manufacturing expense 80000Management fee 70000Accumulated depreciation 150000(7) the enterprise should pay 10000 yuan of water fee for
28、the management of the enterprise with the bank deposit.Management fee 10000Bank deposit 10000(8) to pay the electricity fee by 5000 yuan of bank deposits, of which 4000 yuan is used for production and 1000 yuan is consumed by the management.By: manufacturing expense 4000Management fee 1000Bank depos
29、it 5000(9) at the beginning of the establishment, the balance of production expenses will be 20000 yuan, and the final product cost will be 18000 yuan, and the calculation will be carried outCost of work products.Manufacturing costs into the production cost =50000300003000800004000=167000The cost of
30、 finished products =20000 (200000+100000+167000) 18000=469000The cost of production is 167000Credit: 167000 of the manufacturing costBorrow: finished product 469000Credit: the cost of production is 469000Summary: wrong accounts correction methodThe scarlet letter is more correct: the subject or lend
31、ing direction of the accounting voucher is wrong; the amount of the account is greater than the amount dueSupplementary registration law: the subject or direction of the debit certificate is correct; only the amount recorded is less than the amount dueCrossed corrections: vouchers is correct, regist
32、ration books or digital text pen1., out of cash check 3000 yuan, pay the management office feesUse. The accounting entries for the preparation of this economic undertaking are:Management fee 300Bank deposit 300Supplementary registration (entries are correct, only a small amount of money)Management f
33、ee 2700Bank deposit 2700Cash check 2000 yuan, pay the management office expenses. ThisThe accounting entries for the preparation of economic transactions are:Management fee 2000Cash 2000, the scarlet letter is more correct2. the cost of the finished product is 870 thousand yuan this month. This Jing
34、The accounting entries for the preparation of the business are:Borrowing: operating costs 870000Credit: the cost of production is 870000The scarlet letter is more correct (accounting error)Borrowing: operating costs 870000Credit: the cost of production is 870000By: stock of goods (finished goods) 87
35、0000Credit: the cost of production is 870000The cost of carrying out the goods sold this month is $540 thousand.Borrowing: operating costs 450000Commodity 450000 supplementary registration law3. amortization of the fixed assets insurance premiums payable by the workshop this month 210 thousandYuan.
36、The accounting entries for the preparation of this economic undertaking are:The cost of production is 210000Credit: 210000 of prepaid expensesThe scarlet letter is more correct (accounting error)The cost of production is 210000Credit: 210000 of prepaid expensesBy: manufacturing expense 210000Credit:
37、 210000 of prepaid expensesThe insurance premium charged by the management shall be 120000 yuan this month.Management fee 210000Credit: 210000 of the expenses prepaid4., this month should be paid wages, including production workers wages 500 thousand yuan, workshop management personnel wages 80000 y
38、uan, enterprise management department personnel wages 120 thousand yuan. The accounting entries for the preparation of this economic undertaking are:The cost of production is 500000Manufacturing expense 80000Management fee 120000Cash 700000The scarlet letter is more correct (accounting error)The cos
39、t of production is 500000Manufacturing expense 80000Management fee 120000Cash 700000The cost of production is 500000Manufacturing expense 80000Management fee 120000Salary payable 700000Wages payable this month, of which the production workers wages 300 thousand yuan, workshop management personnel wa
40、ges 50000 yuan, enterprise management personnel wages 100 thousand yuan. The accounting entries for the preparation of this economic undertaking are:The cost of production is 300000Manufacturing expense 50000Management fee 100000Salary payable 450000According to the accounting voucher, when register
41、ing the payable payroll ledger, 450000 yuan will be mistaken for 540000 yuan. 5. the cost of the manufacture is 45000 yuan this month. The accounting entries for the preparation of this economic undertaking are:The cost of production is 45000Credit: 45000 of the manufacturing costAccording to the ac
42、count voucher, 45000 yuan is wrongly written to $54000 when registering the manufacturing expense ledger.Marking is more correct (book record error)In the manufacturing expense account, draw a red line on the number 54000, write the correct number 45000 at the top of it, and sign at the correction.T
43、he manufacturing charge for this month will be $54000. The accounting entries for the preparation of this economic undertaking are:Profit 45000 this yearCredit: 45000 of the manufacturing costSummary: cost calculationAcquisition cost of purchased materialThe purchase price plus incidental costsIncid
44、ental costs include transportation charges, packing charges, road losses within the quota, and sorting charges before storageDirect costs included in the purchase price can be directly determined as:Indirect expenses (common expenses) are to be charged into, e.g., incidental freight and incidental e
45、xpensesExample:If an enterprise has the following business activities, it shall require the preparation of the accounting entries (the raw material account, and the preparation of detailed subjects).(1) the purchase of A, B, C three materials, A materials purchase price is 500 thousand yuan, BMateri
46、al purchase price 300 thousand yuan, C material purchase price of 200 thousand yuan. Among them, A kinds of timberThe payment is made by bank deposit, and the payment for the two materials, B and C, has not yet been paid.Material purchase 1000000Bank deposit 500000Accounts payable 500000(2) payment
47、of the above three kinds of materials by bank deposit of 5000 yuan. (according to the purchase price allocation)The distribution ratio of =5000 / 1000000=0.005A material freight =500000 * 0.005=2500 (yuan)B material freight =300000 * 0.005=1500 (yuan)C material freight =200000 * 0.005=1000 (yuan)Material purchase 5000Bank