Recently, the Deep Space Network raised a cat, and my life has really changed dramatically! I deeply understand the famous saying in the cat-raising circle: Only by raising a cat can you know the kindness of your parents. Although the life of sucking cats was very happy, Deep Space Network did not forget about work because of this. On the contrary, in the matter of raising cats, it realized how to deal with common accounting problems in accounting! All of this must be purchased from Deep Space Network Started with a cat...
The Deep Space Network, which is addicted to work, built an account for a cat
Learn accounting and be able to apply what you learned in life There are really too many things! So many that people around us think that we accountants have "occupational diseases"? We love to "calculate" everywhere! Isn't it? The Deep Space Network spent 2,500 yuan a while ago I bought a cat and set up a set of accounts for my beloved cat without saying a word, which can be said to be a hidden merit and reputation!
On the first day of the opening of the Deep Space Network Cat Company, business started to come!
First of all, Deep Space Network invested 10,000 yuan in registered capital:
Debit: bank deposit 10,000
Loan: paid-in capital 10,000
Then, of course, I bought this super cute "asset":
Debit: productive biological asset - cat 2500
Credit: bank deposit 2500
p>Although it is only two businesses, Deep Space Network has begun to understand that it is not easy to be the boss. The company has not yet started to make profits, and various costs and expenses are coming one after another!
Support A cat is one hundred years old and always worries about ninety-nine
In order for cats not to lose at the starting line, the Deep Space Network has not neglected it at all. Let’s take a look at these accounts and you will understand. :
Deep Space Network spent 100 yuan to buy a bag of cat food:
Debit: raw materials - cat food 100
Loan: bank deposit 100
p>Shenzhen Kongwang spent 200 yuan to purchase a batch of kitten toys:
Debit: low-value consumables - toys 200
Loan: bank deposit 200
Shenzhen Kongwang spent 300 yuan to hire temporary workers to clean and care for the kittens (not considering personal income tax):
Borrow: employee compensation payable--salary 300
Credit: bank deposit 300
Debit: manufacturing overhead - direct labor 300
Credit: employee compensation payable - salary 300
Deep Space Network Tips: Temporary workers are not considered employees of the company. The wages and remuneration received by temporary workers belong to remuneration for labor services, and the company shall withhold and pay personal income tax for them as "income from remuneration for labor services".
Under the careful care of the Deep Space Network, the cat thrived like bamboo shoots, and soon its weight and value were recognized by everyone!
Raising a cat for a thousand days , the first pot of gold was born
Deep Space Network Company, a strange thing happened a while ago. Every morning, colleagues found that their network cables or mouse cables had been broken. Deep Space Network suddenly had an idea and realized that the business opportunity had arrived, so it leased Cat to the company, successfully contributed and won the first pot of gold!
Deep Space Network rented out Cat and received a rental fee of 800 yuan. (Tax rate 13):
Debit: bank deposit 800
Credit: other business income 707.96
Tax payable - value-added tax payable (output tax )92.04
Debit: other business costs - depreciation 65
Credit: accumulated depreciation 65
The depreciation calculation process is as follows:
Deep Space Network Judgment: According to Article 64 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the minimum period for calculating depreciation of productive biological assets, and livestock productive biological assets, is 3 years.
Raising a cat only makes accounting difficult!
The happy days of commuting to and from get off work with cats on the Deep Space Network are about to come to an end! Because cats are preparing to become mothers. Deep Space Network was pleasantly surprised but also a little worried. How to record the birth of kittens from a big cat? Should it be included in the inventory of finished goods or included in non-operating income?
General ledger accounting: If we follow the industrial production process It is judged that the Deep Space Network has invested raw materials (cat food) for the daily consumption of big cats, and when it produces kittens, it should be that the company has added another consumable biological asset?
Cost Accounting: If From the perspective of inventory management, the Deep Space Network invests in a big cat. The cat is a consumable. A big cat gives birth to a kitten, which is similar to the production cost invested by an enterprise, which will eventually be processed and transferred to inventory goods.
Deep Space Network: Wait, if I remember correctly, the original intention of Deep Space Network buying cats was just to attract cats, but it still cannot be separated from work. This... It’s true that you only know how difficult it is to be an accountant if you keep a cat. Ah!