Borrow: fixed assets loan: paid-in capital or equity.
2. The actual cost method of purchasing materials
Borrow: raw material loan: bank deposit (cash or accounts payable)
3. Cash withdrawal: cash loan: bank deposit.
4. Pay office expenses: management expenses-office expenses: cash.
5. Prepaid loan: other receivables (or imprest) loan: cash.
6. Pay board membership fee: management fee loan: bank deposit.
7. Sales loan: bank deposit (cash or accounts receivable) loan: tax payable on main business income-value-added tax.
8. Pay advertising fees: operating expenses: bank deposits or cash.
9. Debt repayment: loans such as accounts payable: bank deposits.
10. liquidated damages received: bank deposits and loans: non-operating income.
1 1. Debts received and repaid: bank deposits and loans: accounts receivable, etc.
12. Prepaid book expenses in the first half of the year: management fees (or prepaid expenses) loans: bank deposits or cash.
13. For reimbursement of medical expenses of employees, if medical insurance is implemented, the part exceeding the reimbursement limit shall be borrowed by: employee welfare loan: cash.
Where medical insurance is implemented, part of the reimbursement limit shall be paid by medical insurance.
14. Accrue loan interest, debit: financial expenses (capitalized into related costs), and debit: other payables.
15, accrued employee salaries: production costs, management expenses and other loans: employee salaries.
The entries should be analyzed in detail for reference only.