When purchasing materials:
Borrow: Material Purchase-Material A 180,000
Material Purchase-Material B 176,000
Taxes payable-VAT payable (input tax) 60,520< /p>
Credit: Bank Deposit 416,520
When warehousing:
Borrow: Raw Material-Material A 184,000
Raw Material-Material B 172,000
Credit: Material Purchase-Material A 184 ,000
Material Purchase-Material B 172,000
At the same time, material differences are carried forward:
Borrow: Material Purchase-Material A 4,000
Material Cost Difference-Material B 4,000
Credit. Material Cost Difference-Material A 4,000
Material Purchase-Material B 4,000
2.
Collated materials out of the warehouse are calculated according to the planned cost under the planned cost method, i.e., the unit price is calculated at 92 yuan:
Borrow: production cost Raw materials 2000
4.
Borrow: Construction in progress 105,700
Tax payable-VAT payable (input tax) 11,730
Credit: Bank deposit 117,430
When delivering to use:
Borrow: Fixed assets 105,700
Credit: Construction in progress 105,700
5.
Borrow: Manufacturing overhead 1,000
Operating expenses 3,600
Credit: Low-value consumables-packaging 4,600
6.
Borrow: Manufacturing overhead 4,100
Operating expenses 900
On delivery:
On delivery:
On delivery:
Borrow: Fixed Assets 105,700
Credit: Fixed Assets 105,700
Administrative expenses 900
Credit: bank deposits 5,000
7, this type of topic I will not do for the time being Oh , sorry to come to ha
8, this is what it means? Is the Company received by the Daxing Chemical Store acceptance of commercial paper due? If so:
Borrow: bank deposits 15,000
Credit: notes receivable - Daxing chemical store 15,000