1. Borrow: Operating expenses loan: The bank deposit of 3,000 yuan is a general judicial or administrative fine for non-operating expenses, and the fine here should be a liquidated damages between enterprises, which belongs to normal operating expenses; 2. Debit: non-operating expenditure loan: bank deposit 10000. Donation expenses have nothing to do with operation and are regarded as non-operating expenses; 3. Debit: bank deposit loan: non-operating income 6004. Borrow: management fee loan: bank deposit 1200 directly as expenses, because it has been collected. 5. Borrow: main business cost loan: inventory goods 380006. Debit: bank deposit loan: dividend receivable is 50000. Investment income should have been recognized at the end of the accounting period. 7. Borrow: other business expenses loan: raw materials 27008. Borrowing: main business income is 500,000, other business income is 70,000, investment income is 60,000, non-operating income is 2,000, loan: profit this year is 63,200,009, loan: profit this year is 456,000, main business cost is 300,000, main business tax and surcharge is 90,000, other business expenses are 57,000, and operating expenses are 36,000. Management expenses: income tax loan: payable tax-payable income tax 57080; profit loan this year: income tax 57080 1 1; profit distribution 758000; surplus reserve 88000; dividend payable 670000.