三、計(jì)算題
1[答案]
(1)會計(jì)分錄：
a.借：銀行存款 150
貸：其他業(yè)務(wù)收入 150
借：營業(yè)稅金及附加 7.5
貸：應(yīng)交稅費(fèi)――應(yīng)交營業(yè)稅 7.5
b.借：銀行存款 50
貸：營業(yè)外收入 50
c.借：預(yù)收賬款 80
貸：其他業(yè)務(wù)收入 80
借：其他業(yè)務(wù)成本 10
貸：銀行存款 10
借：營業(yè)稅金及附加 4
貸：應(yīng)交稅費(fèi)—應(yīng)交營業(yè)稅 4
d.10月21日
借：委托代銷商品 150
貸：庫存商品 150
10月31日
借：銀行存款 134.4
銷售費(fèi)用 6
貸：主營業(yè)務(wù)收入 120 (200×60%)
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額) 20.4
借：主營業(yè)務(wù)成本 90
貸：委托代銷商品 90
e.借：銀行存款 45
貸：預(yù)收賬款 45
借：勞務(wù)成本 28
貸：銀行存款 28
借：預(yù)收賬款 42
貸：主營業(yè)務(wù)收入 42
借：主營業(yè)務(wù)成本 28
貸：勞務(wù)成本 28
借：營業(yè)稅金及附加 2.1
貸：應(yīng)交稅費(fèi)—應(yīng)交營業(yè)稅 2.1
f.本期確認(rèn)的收入=200×20/(20+80)=40(萬元)
本期確認(rèn)的成本=100×20/(20+80)=20(萬元)
借：銀行存款 50
貸：預(yù)收賬款 50
借：勞務(wù)成本 20
貸：應(yīng)付職工薪酬 20
借：預(yù)收賬款 40
貸：主營業(yè)務(wù)收入 40
借：主營業(yè)務(wù)成本 20
貸：勞務(wù)成本 20
借：營業(yè)稅金及附加 2
貸：應(yīng)交稅費(fèi)――應(yīng)交營業(yè)稅 2
g.借：銀行存款 585
貸：主營業(yè)務(wù)收入 500
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)85(500×17%)
借：主營業(yè)務(wù)成本 300
貸：庫存商品 300
月末確認(rèn)估計(jì)的銷售退回：
借：主營業(yè)務(wù)收入 5
貸：主營業(yè)務(wù)成本 3
預(yù)計(jì)負(fù)債 2
h.借：銀行存款 252
長期應(yīng)收款 450
貸：主營業(yè)務(wù)收入 551
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額) 102
未實(shí)現(xiàn)融資收益 49
借：主營業(yè)務(wù)成本 500
貸：庫存商品 500
12月31日
借：未實(shí)現(xiàn)融資收益 2
貸：財(cái)務(wù)費(fèi)用 2 (450-49)×6%/12
i.借：銀行存款 219.1
庫存商品 50
貸：主營業(yè)務(wù)收入 230
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額) 39.1
借：主營業(yè)務(wù)成本 100
貸：庫存商品 100
j.借：主營業(yè)務(wù)成本 464(850×80%-216)
貸：主營業(yè)務(wù)收入 400(800×80%-800×30%)
工程施工-合同毛利 64
借：資產(chǎn)減值損失 10
貸：存貨跌價(jià)準(zhǔn)備 10〔(850-800)×(1-80%)〕
借：應(yīng)收賬款 300
貸：工程結(jié)算 300
借：營業(yè)稅金及附加 20
貸：應(yīng)交稅費(fèi)—應(yīng)交營業(yè)稅 20
k.借：待處理財(cái)產(chǎn)損溢 50
貸：原材料 50
借：管理費(fèi)用 50
貸：待處理財(cái)產(chǎn)損溢 50
借：待處理財(cái)產(chǎn)損溢 50
累計(jì)折舊 120
固定資產(chǎn)減值準(zhǔn)備 30
貸：固定資產(chǎn) 200
借：營業(yè)外支出 50
貸：待處理財(cái)產(chǎn)損溢 50
(2)東勝公司2008年度的營業(yè)利潤的金額=150-7.5+80-10-4-6+120-90+42-28-2.1+40-20-2+500-300-5+3+551-500+2+230-100-464+400-10-20-50=499.4 (萬元)
Answer:
(1) Journal Entry:
a. Dr: Bank deposit 150
Cr: Other operating income 150
Dr: Business tax and surcharges 7.5
Cr: Tax payable—Business Tax 7.5
b. Dr: Bank deposit 50
Cr: Non-operating income 50
c. Dr: Advance from customer 80
Cr: Other operating income 80
Dr: Other operating cost 10
Cr: Bank deposit 10
Dr: Business tax and surcharges 4
Cr: Tax payable—business tax 4
d. 21/10
Dr: Consignment goods 150
Cr: Inventory 150
31/10
Dr: Bank deposit 134.4
Dr: Selling expense 6
Cr: Prime operating revenue 120(200×60%)
Cr: Tax payable—VAT-output 20.4
Dr: Prime operating cost 90
Cr: Consignment good 90
e. Dr: Bank deposit 45
Cr: Advance from customer 45
Dr: Labor Cost 28
Cr: Bank deposit 28
Dr: Advance from customer 42
Cr: Prime operating revenue 42
Dr: Prime operating cost 28
Cr: Labor Cost 28
Dr: Business tax and surcharges 2.1
Cr: Tax payable—business tax 2.1
f. revenue in the current period =200×20/(20+80)=40 (in ten thousands yuan)
cost in the current period=100×20/(20+80)=20(in ten thousands yuan)
Dr: Bank deposit 50
Cr: Advance from customer 50
Dr: Labor cost 20
Cr: Payroll payable 20
Dr: Advance from customer 40
Cr: Prime operating revenue 40
Dr: Prime operating cost 20
Cr: Labor cost 20
Dr: Business tax and surcharges 2
Cr: Tax payable—business tax 2
g. Dr: Bank deposit 585
Cr: Prime operating revenue 500
Cr: Tax payable—VAT-output 85(500×17%)
Dr: Prime operating cost 300
Cr: Inventory 300
Estimate the sales return at the end of the year:
Dr: Prime operating revenue 5
Cr: Prime operating cost 3
Cr: Provision of contingency 2
h. Dr: Bank deposit 252
Dr: Long term account receivable 450
Cr: Prime operating revenue 551
Cr: Tax payable—VAT-output 102
Cr: Unrealized financing income 49
Dr: Prime operating cost 500
Cr：Inventory 500
31/12
Dr: Unrealized financing income 2
Cr: Financial expense 2[(450-49)×6%/12]
i. Dr: Bank deposit 219.1
Dr: Inventory 50
Cr: Prime operating revenue 230
Cr: Tax payable—VAT-output 39.1
Dr: Prime operating cost 100
Cr: Inventory 100
j. Dr: Prime operating cost 464 (850×80%-216)
Cr: Prime operating revenue 400 (800×80%-800×30%)
Cr: Construction in progress 64
Dr: Loss of assets provision 10
Cr: Stock provision 10 [(850-800)×(1-80%)]
Dr: Accounts receivable 300
Cr: Construction settlement 300
Dr: Business tax and surcharges 20
Cr: Tax payable—business tax 20
k. Dr: Property Losses and Gains in Suspense 50
Cr: Raw material 50
Dr: G&A 50
Cr: Property Losses and Gains in Suspense 50
Dr: Property Losses and Gains in Suspense 50
Dr: Accumulated depreciation 120
Cr: Provision for fixed assets 30
Cr: Fixed assets 200
Dr: Non-operating expense 50
Cr: Property Losses and Gains in Suspense 50
(2) Operating profit of Company Dongsheng in 2008=150-7.5+80-10-4-6+120-90+42-28-2.1+40-20-2+500-300-5+3+551-500+2+230-100-464+400-10-20-50=499.4(in ten thousands yuan)
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