河北省会计从业资格考试电算化光盘会计分录十五套汇总（国外英文资料）.docVIP

河北省会计从业资格考试电算化光盘会计分录十五套汇总（国外英文资料） In 2011, the accounting practice of hebei province was compiled into 15 sets of accounting records The first set of On March 16, 2008, a non-interest-bearing bank with a face value of 20,000 yuan was due, and the bank account of the income enterprise was paid. (documents attached: 1) Loan: the bank deposit 20000 Credit: $20,000 receivable On March 20, 2008, lu ling, a worker, was on a business trip, which cost 280 yuan and received 20 yuan in cash. (documents attached: 3) Debit: cash in stock 20 Management expense - travel fee 280 Loan: other receivables 300 On March 25, 2008, we sold a batch of products for 60000 yuan, and the value added tax was 10200 yuan. The products have been issued and the payment has been deposited in the bank. (documents attached: 2) Loan: bank deposit 70200 Loan: main business income 60,000 The taxes and taxes should be paid in 10200 On March 31, 2008, the payment of RMB 20,000 was made by bank deposit. (documents attached: 1) Loan: the accounts payable 20000 Loan: the bank deposit 20000 On March 31, 2008, we found that the cash balance was 60 yuan more than the balance of the balance. (attachment 1) Debit: cash in stock 60 Loan: to deal with the profit and loss of the property On March 31, 2008, according to the notice of the power supply department, the company was due to pay an electric charge of 4,800 yuan this month. The basic production workshop costs 2000 yuan, the cost of the production workshop is 1800 yuan, the administration department charges 1000 yuan, the payment is paid by the bank deposit. (documents attached: 4) Borrowing: production cost - basic production cost 2000 Manufacturing cost 1800 Management cost 1000 Loan: bank deposit is 4,800 A second set of On March 22, 2008, according to the notice of the power supply department, the company was due to pay an electric bill of 3,660 yuan this month. The electricity cost of the workshop is 2660 yuan, the administrative department of the enterp