1.
Debit: Management expenses 13,680
Loan: Employee compensation payable - wages 12,000
- Employee benefits 1,680 < /p>
Debit: management fee 2000
Loan: bank deposit 2000
160000/(1-25%)*25%=50000
Debit: taxes payable - consumption tax payable 50,000
Loan: bank deposit 50,000
Debit: fixed assets liquidation 75,000
Accumulated depreciation 20,000
Fixed asset impairment provision 5,000
Credit: fixed assets 100,000
Debit: intangible assets 50,000
Credit: bank deposit 50,000
Debit: Sales expenses 2,000
Credit: Bank deposits 2,000
Debit: Profit distribution - statutory surplus reserve 10,000 to be withdrawn
—— The discretionary surplus reserve that should be withdrawn is 4,000
Credit: Surplus reserve 14,000
Debit: Profit distribution - undistributed profit 14,000
Credit: Profit distribution - — Statutory surplus reserve 10,000 that should be withdrawn
— Discretionary surplus reserve 4,000 that should be withdrawn
Debit: cash on hand 1,000
Credit: bank deposit 1,000
Debit: bad debt provision 5,000
Credit: accounts receivable 5,000
Debit: intangible assets 150,000
Credit: paid-in capital 150000
Debit: bank deposit 700000
Loan: paid-in capital 500000
Capital reserve - capital premium 200000
Debit: Fixed assets 50,900
Taxes payable - value-added tax payable (input tax) 8,500
Credit: bank deposit 59,400
Debit: construction in progress 190,000
Loan: 150,000 project supplies
Employee compensation payable - wages 35,000
Bank deposit 5,000
Debit: 11,700 bank deposit
p>Credit: Main business income 10,000
Taxes payable - value-added tax payable (output tax) 1,700
Use the red letter correction method
< p>Debit: Cash on hand 2000Credit: Accounts receivable 2000
Debit: Other receivables 2000
Credit: Cash on hand 2000