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09-15-2011, 10:07 AM

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Reprinted from alumni of the user at 09:37 on February 27th, 2010 Read (loading. ..) Comments (0) Category: Personal Diary
a, short-term borrowings:
1, borrowing short-term borrowings:
by: bank deposit
loans: Short-term borrowings
2, accrued interest on a monthly basis:
By: Finance costs
loans: interest payable
3,coach outlet (http://www.coachoutletsalesonline.com/specials.html), end of the quarter to pay interest on bank deposits:
by: Finance costs
; interest payable
loans: bank deposits
4, the principal short-term loans due for repayment :
by: Short-term borrowings
loans: bank deposits
Second, bills payable:
1, notes payable out:
By: purchase of materials / inventory of goods
Taxes payable - VAT (input tax)
Credit: Notes payable
bank acceptance fee:
by: Finance costs
loans: bank deposits
2, due notes payable pay the fare:
by: meet Notes
loans: bank deposits
3, resellers are unable to pay the bank acceptance fare:
by: Notes payable
; loans: Short-term borrowings
three, accounts payable:
1, occurred in accounts payable:
by: material procurement / stock goods / goods in transit / production cost / management fee / overhead
; payable tax - VAT (input tax)
credit: Accounts payable
2, repayment of accounts payable:
by: Accounts payable
loans: bank deposits / notes payable
3,Oh, we should pay attention. (http://ptpress.comunicamos.org/pg/file/mfds2yttg/read/365499/oh-we-should-pay-attention),coach wallet (http://www.coachoutletsalesonline.com/coach-wallets-c-28.html), due to payments received during the discount cash discount when payment is reduced financial expenses payable:
By: Finance costs payable

loans: bank deposits
4, resellers do not pay accounts payable:
by: Accounts payable
Credit: operating income - other
Fourth, advances from customers:
1, receipt of advances from customers:
by: bank deposit
Credit: Receipts in advance
2, receive the remaining amount:
by: Receipts in advance
loans: the main business income
Taxes payable - VAT (output tax)
by: bank deposit
Credit: Receipts in advance
3 , small business receipts in advance,coach bags (http://www.coachoutletsalesonline.com/specials.html), an advance payment credited to
receive the remaining amount of trade receivables:
by: Accounts receivable
Credit: Main business revenue
Taxes payable - VAT (output tax)
by: bank deposit
Credit: Accounts receivable
V. Employee benefits payable:
1, confirmed that workers pay:
(1) monetary compensation for the employee:
by: Production costs - the cost of basic production workshop (production staff salaries)
Manufacturing costs (shop manager salary)
; labor costs (production staff salaries)
management costs (staff salaries)
cost of sales (sales staff salaries)
Construction in progress (under construction engineers wages)
; R & D expenditures (R & D staff salaries)
; Profit appropriation - the staff bonus and welfare fund (foreign-invested enterprises bonuses drawn and SSA)
Credit: Accrued payroll - wages / employee benefits
(2) non-monetary employee benefits:
from produced products as non-monetary benefits paid to employees
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
enterprise-owned housing and other assets provided to employees free of charge by using the
: management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
by: Employee benefits payable - non-monetary benefits
Credit: Accumulated Depreciation
assets such as rental housing for employees free use of:
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
2, payment of staff salaries:
(1) payment of wages, bonuses, allowances and subsidies:
to bank to withdraw cash:
by: Cash
loans: bank deposits
release:
by: Accrued payroll - wages
Credit: Cash withheld
:
by: Accrued payroll - wages
Credit: other receivables paragraph
(2) payment of employee welfare:
by: Accrued payroll - employee benefits
; Credit: Cash
(3) payment of union funds, staff education expenses and payment of social insurance, housing fund.
by: Employee benefits payable - trade union funds / employee education fund / social insurance / housing fund
Credit: bank deposits
(4) payment of non-monetary benefits:
enterprise products as the benefits paid to employees:
by: Employee benefits payable - non-monetary benefits
loans: the main business income
; payable tax - VAT (output tax)
by: Cost of
Credit: stock merchandise
enterprises to pay for rental housing and other assets, employees rent free use of what happened:
; by: Employee benefits payable - non-monetary compensation
loans: bank deposits
VI tax payable:
(a) VAT:
1,coach shoes (http://www.coachoutletsalesonline.com/coach-shoes-c-1.html), procurement of goods and taxable services received:
by: purchase of materials / goods in transit / raw material / production costs / overhead / management fee / commission processing materials
; payable tax - VAT (input tax)
loans: bank deposits / accounts payable / notes payable
2, VAT Transfer out:
by: loss of property to be treated - liquid assets pending income / under construction / employee benefits payable
Credit: Taxes payable - VAT (input tax turns out)
; stock goods / raw materials
3, sales of goods or provision of taxable services:
by: bank deposit / receivable / should
bills receivable loans: the main business income
Taxes payable - VAT (output tax)
4, regarded as sales:
by: under construction / long-term equity investment / operating expenses
Credit: stock merchandise
Taxes payable - VAT (output tax)
5,coach women shoes (http://www.coachoutletsalesonline.com/coach-shoes-c-1.html), the export tax rebate:
by: Other receivables
credit: Taxes payable - VAT (output tax)
6, to pay value-added Tax:
by: Taxes payable - VAT (Taxes paid)
loans: bank deposits accounted for small-scale taxpayers
:
1, small-scale taxpayers purchasing goods:
by: Raw materials / material purchase / in-transit goods
loans: bank deposits
2, small-scale taxpayers selling goods:
by:
bank loans: the main business income tax payable
- VAT
(b) tax payable:
1, sales of taxable Consumer:
by: Business tax and surcharges
credit: Taxes payable - tax payable
2, self-produced taxable consumer goods for personal use:
by: Construction in progress / fixed assets / employee benefits payable / operating expenses
credit: inventory of goods
Taxes payable - VAT (output tax)
- tax payable
3, commission processing of taxable consumer goods:
processing of materials for the commission to recover to continue production of taxable consumer goods
by: credit party processing materials
: raw materials
by: party processing materials
Credit: Taxes payable - tax payable
by: raw materials
Credit: processing recovered materials
commissioned commissioned external sales of processed goods used directly by
: commission processing materials
; credit: Raw materials
by:
credit party processing materials: meet Trade
by: raw materials
credit: commission processing materials
; the corresponding charge collected on behalf of workers to pay income Toga Accounting for consumption tax:
by: Accounts receivable / bank deposits
Credit: Taxes payable - tax payable
4, importing taxable consumer goods:
by: Materials Procurement / fixed assets / inventory of goods
credit: Accounts payable / bank deposits
(c) Business tax payable:
1, calculated Business tax payable:
by: Business tax and surcharges
credit: Taxes payable - Business tax payable
2, sales of real estate:
by: Fixed asset liquidation
credit: Taxes payable - Business tax payable
3, pay sales tax:
by: Taxes payable - business tax payable
; loans: bank deposits
(d) of the resource tax payable:
1, external sales of taxable products, resources tax should be paid by:
by: Business tax and surcharges
Credit: Taxes payable - payable resource tax
2, taxable products produced for own resources to pay tax:
by: cost of production / manufacturing costs
Credit: Taxes payable - payable resource tax
3, to pay resource tax:
by: Taxes payable - loans payable resource tax
: bank deposits
(e) urban maintenance and construction tax payable:
1, urban construction and maintenance tax payable calculated:
by: Business tax and surcharges
loans : Taxes payable - payable city construction tax
2, urban maintenance and construction tax to pay:
by: Taxes payable - payable
urban maintenance and construction tax Credit: bank deposits
(f) shall be deposited additional education:
1, computing education surtax payable:
by: Business tax and surcharges
Credit: Taxes payable - additional education
2, to pay extra charges for education:
by: Taxes payable - additional education
loans: bank deposits
(g) land value increment tax payable:
1, the transfer of land rights, corporate buildings and fixtures on the ground together with the fixed assets accounting
by Subject: Disposal of fixed assets
Credit: Taxes payable - land value increment tax payable
2, land use rights in the accounting of intangible assets subject:
by: bank deposit
Credit: Taxes payable - land value increment tax payable
3, to pay land tax:
by: Taxes payable - land value increment tax payable
Credit: bank deposits
(h) property tax payable, land use tax, travel tax and mineral resources compensation tax:
1, provision for property taxes, land use tax, travel tax and mineral resources Compensation Tax
by: management fees
credit: Taxes payable - property tax
- - vehicle use tax
- mineral resources compensation tax
2, to pay property tax, land use tax, travel tax and mineral resources compensation tax
by: Taxes payable - property tax
- vehicle use tax
- mineral resources compensation tax
loans: bank deposits
(ix) Personal income tax payable:
1, calculate and pay the employees withholding personal income tax:
By: Accrued payroll - wages
credit: Taxes payable - Personal income tax payable
3, pay personal income tax:
by: should taxes Fee - Personal income tax payable
loans: bank deposits

seven, interest payable:
1, accrued interest expense:
by: Finance costs
loans: interest payable
2, when the payment of interest;
by:
interest payable on loans: bank deposits
eight , dividends payable:
1, confirm the dividends payable or profits:
by: Profit appropriation - cash incentives or profits
; credit: Dividends payable
2, Payment:
by: Dividends payable
Credit: nine
bank deposits, other payables;
1, provision meet the lease rental packages
by: management fees
Credit: Other payables paragraph
2, payment:
by: Other payables
loans: bank deposits
ten, long-term borrowings:
1, to obtain long-term loans:
by: bank deposit
Loan: Long-term borrowings - principal
2, accrued interest:
by: Finance costs
; interest payable
3,coach purses (http://www.coachoutletsalesonline.com/specials.html), return of long-term loans:
by: Long-term borrowings - principal
loans: bank deposits
XI, bonds payable:
1,Xiahun it!!! - Qzone log (http://forum.ubuntu.org.cn/viewtopic.php?f=15&t=345171&view=unread#unread), enterprise bonds issued at par:
by: bank deposit
Credit: Bonds payable - principal
2, accrued interest:
by: under construction engineering / manufacturing costs / financial costs / R & D expenditures
credit: Bonds payable - accrued interest
3,This is a witch that magic feeling the log! - Qzon (http://ptpress.comunicamos.org/pg/file/mfds2yttg/read/365606/this-is-a-witch-that-magic-feeling-the-log-qzon), bond repayment of principal interest:
by: Bonds payable - par
-
accrued interest loans: bank deposits

m1knv5dj5dg

09-15-2011, 10:08 AM

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135150 2010 年 12 月 13 日 13:43 Reading (loading. ..) Comments (0) Category: Personal Diary
Colleges School Name
Department Name
Contact School of Mechanical Engineering
Department of Mechanical Engineering Department of Mechanics,

Engine Thermal Engineering,coach women shoes (http://www.coachoutletsalesonline.com/coach-shoes-c-1.html), State Key Laboratory of
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Water Resources and Hydropower Engineering

Port Waterway and Marine Engineering

Ships and Ocean Engineering
27404072 Chemical Engineering Department of Chemical Engineering

Chemical Technology,coach shoes (http://www.coachoutletsalesonline.com/coach-shoes-c-1.html), Department of
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Department of Fine Chemicals
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metal
inorganic non-metallic materials science and engineering
Polymer Materials Science and Engineering
materials science and process automation systems
Materials Chemistry
Department of Architecture School of Architecture
27406693
Department of Urban Planning

Art and Design
27402724-2111 Seeking Faculty
Department of Management and Economics Department of Finance

Department of Industrial Engineering
Project Management
information management and information systems
Department of Business Administration
e-commerce system
Logistics Engineering
Department of Physics, Faculty of Science
27403423
Department of Chemistry
Department of Mathematics
Department of English and Law
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Faculty of Law
Department of Chinese
27,403,691
Software Software Engineering Institute
Visual Arts
27891278,27402967
of Computer Science and Technology Department of Computer Science
Computer Engineering
Department of Computer and Information Technology

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Building Environment and Equipment Engineering
Department of Environmental Science
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Department of Natural Medicine
Molecular Pharmacology,
Department of Pharmaceutical Analysis

Pharmacy Department
Drug Information and Design
87401830 Institute of Marxism
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27,406,298 Vocational and Technical Education

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Agricultural and Biological Engineering Department of Horticulture and Gardening
Department of Food Science
Department of Biotechnology
87402171 Institute of International Education

27406147 Internet Education

27426952