问题已解决
根據(jù)所給W企業(yè)的資金籌集業(yè)務(wù)、供應(yīng)過(guò)程業(yè)務(wù)過(guò)程,編制相關(guān)會(huì)計(jì)分錄 (1)1月1號(hào)收到國(guó)家投入資本50 000元,款項(xiàng)已存入銀行。 (2)1月2號(hào)企業(yè)接受投資者的貨幣資金投資50 000元。其中40 000元作為實(shí)收資本,另10 000元作為資本公積。 (3)1月5號(hào)從銀行借的款項(xiàng)50 000元,期限3個(gè)月,年利率6%,利息按月支付,所借得的款項(xiàng)存入銀行。(只計(jì)算第一個(gè)月的) 取得借款時(shí) 支付利息時(shí)(1月份的) (4)1月6號(hào)購(gòu)置一臺(tái)不需安裝的設(shè)備--打印機(jī),該生產(chǎn)設(shè)備價(jià)款30000元,增值稅按照13%計(jì)算。
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1借銀行存款50000
貸實(shí)收資本50000
2023 12/07 13:57
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2023 12/07 13:58
2借銀行存款50000
貸實(shí)收資本40000
資本公積10000
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2023 12/07 13:59
3借銀行存款50000
貸短期借款50000
借財(cái)務(wù)費(fèi)用250
貸應(yīng)付利息250
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2023 12/07 14:00
4借固定資產(chǎn)30000
應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅3900
貸銀行存款33900
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