1. Issue a transfer check in the amount of 500,000 yuan and renew the funds to the credit card account.
Debit: other monetary funds - credit card deposit 500,000
Loan: bank deposit 500,000
2. Calculate and carry forward the unpaid value-added tax this month; calculate and carry forward the unpaid urban construction tax and education surcharge.
Debit: Tax payable - unpaid VAT
Credit: Tax payable - VAT payable
Debit: Business tax and surcharge
Loan: Taxes payable-urban construction tax
Loans: Other payables-education surcharge
3. Purchased a machining center from Donghua Machine Tool Factory and paid by check.
Debit: Construction in progress
Debit: Taxes payable - value-added tax (input tax)
Credit: Bank deposits
4 . Draw a check and give it to the construction and installation company to pay the installation fee of 25,000 yuan for processing center B.
Debit: 25,000 for construction in progress
Loan: 25,000 bank deposits
5. The B machining center has been installed and delivered to the workshop for use.
Debit: fixed assets
Credit: construction in progress
6. One piece of scrapped equipment will be cleaned up in the same month (three accounting vouchers need to be prepared).
(1) Liquidation and transfer of fixed assets
Debit: Liquidation of fixed assets
Debit: Accumulated depreciation
Credit: Fixed assets< /p>
(2) Payment of clean-up costs
Debit: fixed assets clean-up
Credit: bank deposit or cash
(3) Carry-over clean-up Losses
Debit: Non-operating expenses
Credit: Liquidation of fixed assets
7. The company also leased a trademark right for its own use to Jiajia Company for use. The rental income was confirmed to be 3,500 yuan, and the payment has been deposited in the bank (the original voucher is omitted). The business tax rate payable for this business is 5%. Fill out the business tax calculation form.
Debit: bank deposit
Loan: other business income
Amount of business tax payable=3500*5/1000=17.50
Debit : Business tax and surcharge 17.50
Credit: Tax payable - business tax 17.50
Credit: Tax payable - business tax