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(a) paid-in capital
1. receipt of monetary funds from investors
by: Cash (or bank deposits)
credit: paid-in capital
2. receipt of investors into the housing, mechanism and equipment and other physical by evaluation accustomed the value of
by: Fixed assets
; credit: paid-in capital
3. receipt of intangible assets from investors, according to evaluation confirmed the value of
; by: Intangible assets and other
credit: paid-in capital
; 4. the capital reserve, surplus reserve into capital
by: Capital surplus (or surplus public plot)
credit: paid-in capital
(b) capital reserve
1. acquisition reserve (1) donations of monetary funds, according to the actual donations received are recorded
by: cash (or bank deposits)
Credit: Capital surplus
(2) donations of fixed assets
by: Fixed assets (based on mall prices of alike assets or the credentials)
Credit: Capital surplus (net fixed assets)
Credit: Accumulated depreciation
(3) donations of commodities, according to the data to determine the actual purchase price of goods, etc. are recorded (accounting for stock prices of goods used should be carried forward into the sales price difference)
by: inventory of goods
credit: capital reserve and other
2. Capital translation differences ashore foreign currency investments while the enterprise actually received, due to commute rate alterations occurred in the things list and paid-in chief list, the difference between it reads:
by: Bank deposit through: Fixed asset loans
: paid-up capital or credit through: Capital reserve
3. investors paid more than the enrolled capital contribution for the difference in capital reserve by: bank deposits and other loans: loans paid-in capital: Capital surplus 4. statutory revaluation of property by: materials and supplies by: Fixed Assets Loan: Capital surplus
Second, borrow money
(a) short-term borrowings
1. borrow short-term borrowings by: bank deposit loans : Short-term borrowings
2. occur by short-term loan interest: finance charges Credit: Accrued expenses (or bank deposits)
3. returned by short-term loans: Short-term borrowing loans: bank deposits
(b) Long-term borrowing
1. borrowed by various long-term loans: bank deposits (or under construction, fixed assets, etc.)
credit: long-term loans 2. occurrence of long-term loan interest payments, fixed assets, or, having not yet conveyed but not for delivery occurred prior to completion of last accounts, are included into the purchase of fixed assets by: construction in progress (or fixed assets)
credit: long-term loans 3. long-term debt interest payments, for achievement in fixed assets after the accounts, the profit or loss by: Finance costs credit: Long-term borrowings 4. returned by long-term loans: Long-term borrowing credit: bank deposits
(c) to meet debt
1. bonds issued by par, according to actually received by the bond money: bank deposits and other loans: meet the bonds (par value)
2. bonus bonds,mbt shoes cheap, when received by the bond money: bank deposits (the amount actually received)
Credit: Bonds payable (face value of bonds)
credit: Bonds payable (bond premium)
3. deduct bonds published, when received by the bond money: bank deposits (the amount actually received)
by: Bonds payable (bond discount)
Credit: Bonds payable (par value of bonds)
4. corporate bond interest payable by the scheduled extraction: Finance costs (or under construction)
credit: Bonds payable (accrued interest)
5. premium bonds, scheduled amortization and accrued interest shall be calculated by time: Bonds payable (bond premium)
by: Finance costs (or in progress) (with accrued interest and the difference between the amount of premium amortization)
credit: Bonds payable (accrued interest)
6. discount bonds, scheduled amortization and accrued interest shall be calculated by time: Finance costs (or in progress) (with accrued interest and discount amortization the total number)
credit: Bonds payable (bond discount) (amount of discount should be amortized)
credit: Bonds payable (accrued interest)
7. bonds due by the payment of bond principal and interest: to meet bonds (face value, accrued interest)
loans: bank deposits
Third, commodity purchase, sale, storage, processing and rental
(a) Purchases
1. with the purchase price accounting of goods purchased (1) acceptance of storage of goods purchased, when the payment or out, commercial bills accepted by check, etc. ① settlement by: commodity procurement (purchase price of commodities)
by: operating expenses (purchase costs)
credit: bank deposits (full price)
the same time, by: stock merchandise credit: Commodity Procurement
② accommodation by using advertisement bills of exchange: Goods procurement (buy price of commodities)
by: Business cost (purchase cost)
loans: bank deposits (purchase cost)
credit: Notes payable (purchase price of commodities)
the same time, by: stock goods credit: Commodity Procurement (2) purchase of goods, the first commitment payment for the goods or painted, preferred commercial bills of exchange, after the acceptance of such storage ① by retard when the payment settlement, by: commodity procurement (purchase price of commodities)
by: Operating expenses (purchase cost)
Credit: bank deposit (full price)
acceptance of storage of goods, the by: inventory of goods (merchandise purchase price)
credit: Commodity Procurement (purchase price of commodities)
② settlement by commercial bills of exchange drawn, accepted When commercial bills by: commodity procurement (purchase price of commodities)
by: Operating expenses (purchase cost)
loans: bank deposits (purchase cost)
credit: Notes payable (purchase price of commodities)
Goods acceptance of storage time, by: inventory of goods (merchandise purchase price)
credit: Commodity Procurement (purchase price of commodities)
(3) purchase of goods, the first acceptance of storage, or after the payment drawn, accepted commercial bills, when the accounting by the end of the month: Stock goods (provisional estimate the purchase price)
credit: Accounts payable (provisional estimate the purchase price)
end of the month or have not yet paid out, acceptance of commercial bills goods, early next month on the reversal of the sub-hired by The Scarlet Letter: Stock goods (red)
credit: Accounts payable (red)
payment, the entrance with the (1)
2. imported goods (1) External payment, according to purchase price of commodities by: Commodity Procurement loans: bank deposits, such as payment of foreign exchange is purchased from foreign exchange swap market, should also be assessed by the purchase of imported goods should be scatter to increase imports of foreign goods procurement costs.
by: Commodity Procurement Credit: Foreign Exchange Spread (2) If the fob transactions, foreign payments and other premium transmission, according to the actual amount by: commodity purchase loans: bank deposits (3) to pay should pay all import taxes by: Commodity Procurement Credit: When to pay tax payable, by: tax payable loans: bank deposits (4) acceptance of storage of imported goods by: stock merchandise credit: procurement of goods 3. with the purchase price of the goods account (1 ) acceptance of storage of goods purchased, while the payment out of acceptance or ① commercial bills and other settlement by check by: commodity procurement (purchase price of commodities)
by: Operating expenses (purchase cost)
loans: bank deposit (full price)
the same time, by: commodity stocks (commodities prices)
credit: Commodity Procurement (purchase price of commodities)
credit: Commodity net price (trade price is greater than the difference between the purchase price such as the purchase price of commodities is less than selling price, shall be debited to (purchase cost)
loans: bank deposits (purchase cost)
credit: Notes payable (purchase price of commodities)
Shangpin acceptance of storage time, by: stock commodity (commodity price)
Credit: procurement of goods (purchase price of commodities)
credit: Commodity net price (trade price is greater than the difference between the purchase price)
(2) Purchases, the first payment or commitment drawn, accepted commercial bills, payment after the acceptance of Shangpin storage when, by: commodity procurement (purchase price of commodities)
by: Operating expenses (purchase cost)
loans: bank deposits (full price) and other commodities to approach acceptance of storage time, by: stock commodity (commodity price)
credit: Commodity Procurement (purchase price of commodities)
credit: Commodity net price (trade price is greater than the difference between the purchase price)
(3) Purchases, the first paid or incurred after acceptance of storage drawn, accepted commercial bills, month-end accounting Shangpin acceptance of storage time, the by: the stock goods (commodity price)
credit: Accounts payable (provisional estimate the purchase price)
credit: Commodity net price (commodity price difference between purchase price and the provisional estimate)
end of the month or have not yet paid out, accept commercial bills of goods, hiring early afterward month ruddy red on the above points Back by: stock goods (commodities prices) (red)
credit: Accounts payable (provisional estimate the purchase price) (red)
credit: Commodity net price (commodity prices and provisional estimate the purchase price difference) (red)
payment, the same entry (1)
4. agricultural acquisition (1) self-acquisition of agricultural ① actual price paid by: Commodity Procurement loans: bank deposits (or cash)
② for the acquisition of taxable agricultural product tax should be paid by: Commodity Procurement Credit: Tax payable ③ acceptance of storage agricultural products, according to agricultural products, the acquisition price and the tax payable by : stock merchandise credit: Commodity Procurement (2) pre-order pre-order
① deposit paid when the actual amount paid by: prepaid credit accounts: Bank deposit (or cash)
② received agricultural futures, according to agricultural price by: Commodity Procurement Credit: lack of prepaid accounts to pay back the money by: prepaid credit accounts: Bank deposit (or cash)
refunding money paid by: Bank deposit (or cash)
Credit: Prepaid account ③ money for the acquisition of taxable agricultural product tax should be paid by: Commodity Procurement Credit: Tax payable ④ acceptance of storage agricultural products, according to agricultural price and other taxes should be paid by: stock merchandise credit: procurement of goods 5. excess purchases of commodities and the shortage of more than (1) purchases of commodities by more than Yi Yi Yu Fasheng Shangpin, through the
① goods accounted for using the purchase price by: Stock goods (purchase price of commodities)
credit: Unacknowledged (purchase price of commodities)
② goods accounted for by using the price: the stock goods (goods Price)
credit: Unacknowledged (purchase price of commodities)
credit: Commodity net price (trade price is greater than the difference between the purchase price)
identify the reasons for the differ locations are handled:
① more than a natural spill, for operating income by: Unacknowledged credit: operating income ② units belonging to multiple suppliers of goods, the company agreed to make up for the purchase, pay back the loan, the amount paid by complement by: Unacknowledged loans: bank deposits ③ multiple units are available goods, the enterprises do not engage to make up for the purchase, should reduce the amount of excess inventories of goods by more than: Unacknowledged Credit: stock merchandise the same time,nike air trainers, Yi Yu commodities as host of goods processing.
(2) purchase of commodity shortages and the loss of ① and needs yet to be reported to identify the reasons for the shortage of accepted resellers and loss, should be through the the amount of commodity shortages)
credit: acquisition of goods (the sum of commodity absences)
identify the reason for dealing respectively with:
② units which are subject to supply, transport, assurance company or other person liable for the loss of fault by: Accounts payable (or other payment)
credit: Unacknowledged
③ losses are occasioned by natural calamities should be net of salvage value and insurance company demands a net loss after the transfer as expenses By: Operating expenses credit: Unacknowledged
(b) commodity sales
1. The realization of goods sold (1) servant sales ① settlement by check, etc., by commodity prices by: Bank Deposit Credit: Sales of goods entrusted to banks ② The accumulation, remote accumulation settlement commitments to issue goods to pay the prepay charges, by: Accounts receivable loans: bank deposit for collection, the price of goods by at : Accounts receivable credit: Product sales price and the receipt of goods transport fees progressive by the time, according to the actual receipt of accounts by: bank deposit loans: commercial bills receivable ③ The settlement received buyer out and acceptance of commercial bills, as a sales achieved by: Notes receivable credit: sales of commercial bills of goods to recover money due by: bank deposit loans: notes such as manhood before the draft to the bank holding applying discount, to obtain cash when the bank posted by: bank deposits (net of the face amount of the net discount rate)
by: Finance costs (discount rate)
credit: notes (face amount)
④ retail sales, business end of the daytime will be sold to the bank through the payment: Bank deposit Credit: Commodity Sales (2) Export sales ① export documents received by the transport sector to the bank to pay on a unattached by: Accounts receivable credit: Product sales revenue at the same time, carried forward by the export cost of sales: Cost of Goods Sold Credit: stock merchandise ② export tax should be refunded the cost of sales as an offset against the export processing enterprises shall be calculated each month by the withdrawal of tax revenue: payable tax credits: tax reimburse merchandise cost of sales when received by: bank deposit Credit: Tax payable out of library after ③ goods transport programs to perch the expenses incurred before the operating expenses as, according to actual amount borrowed: Operating expenses loans: bank deposits ④ received from the bank's foreign exchange sales statement by: Bank Cr: Accounts receivable at the end of the national foreign exchange rate ⑤ occurred RMB exchange acquisitions and losses included in commission to meet foreign goods directly to the commission finds, by: credit sales of goods: Accounts receivable (or payable)
can not be directly determined by the additive commissions: Operating expenses loans: bank deposits (3) stages ① merchandise sales receivables issued by the original purchase price of goods by: installment loans issued by commodity: ② each stock merchandise sold by implementations: Accounts receivable and other loans: ③ sales of goods shall be carried forward to calculate the present Cost of sales (sales at entire cost and the rate of absolute sales revenue)
by: cost of goods sold credit: installment sent commodity 2. merchandise sales returns, discounts and allowances (1) the sale of goods to return ① return on sales occurred, regardless of the current year or prior years are sold, should be offset against sales revenue this month.
by: Product sales revenue credit: bank deposits (or payable)
② who has carried forward the sales cost of sales returns, cost of sales should also be carried forward by: stock merchandise credit: Cost of Goods Sold (2 ) commodity sales discounts and allowances
① occurs when sales discounts and allowances by: bank deposits (accounts receivable after deducting the amount of discounts and allowances)
by: Sales discounts and rations (discounts, and discount Let the amount)
credit: Accounts receivable (receivables in full)
② sales discounts and allowances carried forward by: annual profit credit: sales discounts and allowances 3. Cost of sales of goods carried
(1) accounted for by the purchase price of goods, can use FIFO, weighted average, weighted moving mean, characteristic identification method, the gross margin method, LIFO method such as the cost of goods sold, intermittent expressions transfer the cost of goods sold by: cost of goods sold credit: inventory of goods (2) The accounting price of goods, sale of goods carried by goods cost of sales by price: the cost of goods sold credit: the end of the month inventory of goods can be integrated Category of the post-sharing decree or apportionment method Libraries group assessed by the net price of goods: goods net price credit: cost of goods sold
(c) of the commodity storage 1. commodity price correction (1) adjusting the purchase price of the commodity purchase price of goods adjustment, no adjustment of the general stock of goods prices and net price, so do not make accounting entries.
(2) adjustment of commodity prices accounted for using the purchase price of goods, price adjustment for the accounting entries every once in a while, merchandise sold at the price after the price adjustment reflects the sales.
with the price of commodities accounts, heaved the price difference by the corresponding addition was stock merchandise: stock merchandise credit: Commodity net price reduction to dwindle the price difference between the corresponding stock merchandise by: commodity loans net price: stock commodity 2. Commodity price-cutting (1) of the commodity price-cutting for the company
① of the commodity price-cutting loss allowances, according to the actual amount extracted by adjusting the cost of goods sold: Cost of Goods Sold credit: Commodity price-cutting to prepare ② The extraction of goods ready to slit prices to make up Shangpin price cuts losses (refer to the price of goods sold is lower than the difference between the purchase price)
by: commodity price-cutting for credit: the cost of goods sold (2) not of the commodity price-cutting for the company, the occurrence of loss of commodity price-cutting directly reflected in the current period's profit and loss.
3. commodity stocks and a shortage of extra than profit (1) commodity than in the accident of excess inventory excess inventory of more than Shangpin, first via the
① goods accounted for using the purchase price by: Stock goods (purchase price of commodities)
credit: Unacknowledged (purchase price of commodities)
② goods accounted for by using the price: the stock goods (goods Price)
credit: Unacknowledged (purchase price of commodities)
credit: Commodity net price (the difference between commodity prices and the purchase price)
reported to the department acceptance for write-downs operating expenses
① goods accounted as using the purchase price by: Unacknowledged (purchase price of commodities)
credit: inventory of goods (merchandise purchase price)
② goods accounted for by using the price: loss of attribute pending premium (purchase price of commodities)
by: product net price (the difference between commodity prices and the purchase price)
credit: catalogue of goods (commodity price)
after the reason for processing each case:
① is the insurance company or other fault to repay for the loss by: Other loans receivable: Unacknowledged ② losses are caused by natural disasters should be net of salvage value and insurance companies the net after wage losses by: operating expenses - is loss of credit: Unacknowledged ③ other losses are not recoverable by: Operating expenses credit: Unacknowledged (d) purchasing consignment of goods 1. Consigned Goods (1) made ① entrusted units to sell goods to pay the purchase price accounting of goods used by: the stock goods - Consigned (purchase price of commodities)
credit: inventory of goods - subjects approximately details (purchase price of commodities)
② by Price goods accounted for by: the stock goods - Consigned Goods (commodities prices)
credit: inventory of goods - subjects on detail (commodity price)
(2) receipt of the consignment to consignment inventory units reported by : Accounts receivable - × × consignment units (the price of goods after deducting the difference between consignment fee)
by: Operating expenses (sales agent fee)
credit: sales of goods (commodity price)

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