Huaxing company is a domestic listed company, engaged in the production, design and installation of electronic equipment. The company is a general VAT taxpayer, and the applicable VAT rate is 17%. In the process of auditing the company's 2002 annual accounting statements, certified public accountants found the following facts:

First question

(1) On September 20, 2002, the company signed a product consignment contract with enterprise A. According to the contract, it was recognized as a consignment buyout method, and enterprise A sold 65,438+000 sets of electronic equipment, each with a sales price of 500,000 yuan (excluding the value-added tax price, the same below). By 65438+February 3 1, the company had sent 80 A electronic devices to enterprise A and received the consignment note from enterprise A, showing that 40 A electronic devices had been sold. In 2002, the company confirmed the sales revenue of 80 A electronic devices and carried forward the corresponding costs.

(2) On June 10, 2002, the company sold 60 sets of electronic equipment B to its wholly-owned subsidiary, Enterprise B, at a price of 4 million yuan each. B The sales cost of each electronic device is 2.5 million yuan. The company has sent 60 sets to enterprise B, and after the acceptance of electronic equipment B, enterprise B has remitted the full payment to the company through the bank ... In 2002, the company confirmed the sales revenue at the price of 4 million yuan each, and carried forward the sales cost accordingly. B All electronic equipment is sold through enterprise B, not to other companies.

Huaxing company is a domestic listed company, engaged in the production, design and installation of electronic equipment. The company is a general VAT taxpayer, and the applicable VAT rate is 17%. In the process of auditing the company's 2002 annual accounting statements, certified public accountants found the following facts:

(3) On June 5th, 2002, 65438+ 10, the company signed a sales and installation contract with company C, with a total contract price of 8 million yuan. According to the contract, the company sells 1 set of C equipment to enterprise C, and undertakes the task of installation and debugging; The day after the contract was signed, enterprise C paid 7 million yuan in advance; C equipment is installed and debugged normally and put into trial operation, and the balance of 6,543,800 yuan+0,000 yuan will be paid in one lump sum after the acceptance of C enterprise. By 65438+February 3 1, the company had delivered the equipment C to enterprise C, and the installation work had not yet started. The sales cost of C equipment is 5 million yuan each. In 2002, the company confirmed the C equipment sales income of 8 million yuan, and carried forward the sales expenses of 5 million yuan.

(4) On June 8th, 2002, 65438+1October, 65438+June, 2002, the company signed an electronic equipment design contract with Ding Enterprise, with a total contract price of 2.4 million yuan. From 1 65438+1October1to 65438+February 3 1, the company has completed 30% of the design workload, resulting in a design fee of 600,000 yuan. According to the estimated progress at that time, it was completely completed on March 30, 2003, and it is estimated that 400,000 yuan will be needed. According to the contract, Ding Enterprise paid all the design fees of 2.4 million yuan in one lump sum on 65438+February 1 day. In 2002, the company recognized all the 2.4 million yuan received as income, and carried forward the design fees that had occurred to the cost.

(5) 12 On February 20th, the company signed a sales contract with enterprise W.. According to the contract, the company sells 50 sets of D electronic equipment to W enterprise at a price of 4 million yuan each.

12 On February 22nd, the company signed a supplementary contract with enterprise W for D electronic equipment. The supplementary contract stipulates that the company will buy back all D electronic equipment at a price of 4.08 million yuan per set before March 20, 2003. On February 25th, the company received the sales amount of D electronic equipment of 65438. In 2002, the corresponding sales revenue was confirmed at the sales price of 4 million yuan per set, and the cost was carried forward accordingly.

Title requirements: Analyze and judge whether the above income confirmation of Huaxing Company is correct? And explain why.

the second question

Company A is a listed company and a general VAT taxpayer, and the applicable VAT rate is 17%. The sales price of products does not include value-added tax; Do not consider other related taxes except value-added tax. The related transactions of Company A in 2002 are as follows:

(1) On June 65438+ 10/day, 2002, Company A signed a trust agreement with Company A to operate Company B, a wholly-owned subsidiary of Company A, for a period of two years. According to the agreement, Company A will get 70% of the net profit (or net loss) realized by Company B in that year every year, and get the trust income (or bear the loss). Company A is a subsidiary of Company C; Seven of the nine members of the board of directors of Company C were appointed by Company A. In 2002, Company A operated and managed Company B according to the entrustment agreement. On June 2002, 65438+ 10/day, the net assets of company b were 1 0.20 billion yuan. In 2002, Company B realized a net profit of 6,543,800,000 yuan (except the net profit, other owners' rights and interests remained unchanged); As of June 5438+February 3, 20021day, Company A has not received the trust income of Company A. ..

(2) On February 10, 2002, Company A signed a purchase and sale contract with Company D to sell a batch of products to Company D ... The sales price indicated on the special VAT invoice was 6,543,800 yuan, and the VAT was 6,543,800 yuan+0,700 yuan. The actual cost of this batch of products is 7.5 million yuan, and no provision for inventory depreciation has been made. The product has been issued and the money has been deposited in the bank. Company A is the parent company of Company D, more than 96% of its products are sold to Company D, and there are no similar products in the market.

(3) On April 1 1 2002, Company A signed an agreement with Company B to sell a batch of products. The agreement stipulates that the sales price of this batch of products is 2,654,380+million yuan; Company A specially designed and manufactured this batch of products according to the technical requirements put forward by Company E, and delivered them within 2 months from the date of signing the agreement. On June 7th, 2002, Company A completed the design and manufacture of this batch of products, and delivered them to Company E for acceptance and warehousing. Payment has been received. The actual cost of this batch of products sold by Company A is 6.5438+0.4 million yuan. When the above agreement is signed, Company A owns 30% of the voting shares of Company E, which has a great influence on Company E; The book value of the corresponding long-term equity investment is 90 million yuan, and no provision for impairment has been made. On May 8, 2002, Company A transferred all the shares of Company E to Company G at the market price of100000 yuan and the actual transfer price of1500000 yuan; The relevant equity transfer procedures have been completed and the money has been collected. Company G is a joint venture of Company A. ..

(4) On April 12, 2002, Company A sold a batch of products to Company H, with a total price of 654.38+10,000 yuan, and the actual cost of each product was 65,000 yuan; No provision for inventory depreciation has been made for this batch of products. The unit price of this batch of products in the market is 78,000 yuan. The goods have been dispatched and the payment was received on April 20. Company A didn't sell this kind of products to other companies in 2002 except for company H.. The son of the chairman of company A is the general manager of company H. ..

(5) On May 1 2002, Company A transferred a group of assets and liabilities to Company M for 200 million yuan. The assets and liabilities of this group are as follows: (1) Accounts receivable: book balance1000000 yuan, with provision for bad debts of 20 million yuan; (2) Fixed assets (houses): the original book price is 80 million yuan, the depreciation is 30 million yuan, and the impairment reserve is 6.5438+million yuan; (3) Other payables: the book value is 8 million yuan. On May 28th, a company did.

(6) 65438 On February 5, 2002, Company A signed a contract with Company W to provide hardware equipment and its supporting system software to Company W, with a total contract price of 45 million yuan (excluding VAT), of which the value of system software was150,000 yuan. According to the contract, the contract price shall be paid by W company to A company in one lump sum after the hardware equipment and its supporting system software are put into normal trial operation for 2 months; If the trial run fails to meet the requirements stipulated in the contract, W Company may refuse to pay. By June 5438+February 3, 2002/KLOC-0, the system software part of the contract had been executed. The system software was developed by Company A and its joint venture Company Y, and Company A has paid 9 million yuan for the development. The above-mentioned hardware equipment was designed and manufactured by Company A, and the design and manufacturing work was completed on June 65438+February 3, 20021day, and the actual cost was 25.6 million yuan.

Title requirements: Calculate the influence of the transactions between Company A and Company A, Company D, Company E, Company H, Company M and Company W on the total profit of Company A in 2002.

The third question:

Company C is a listed company registered in Beijing, and its operating data related to fixed assets from 2000 to 2004 are as follows:

(1) On June 65438+February 12, 2000, Company C purchased a piece of equipment that did not need to be installed. The equipment price indicated on the special VAT invoice was 3.5 million yuan, the VAT was 595,000 yuan, and the transportation fee was/kloc-0.5 million yuan, which was paid by bank deposit; No other related taxes and fees occurred. The equipment was put into use on the same day, with an estimated service life of 10 year and an estimated net salvage value of15,000 yuan. Depreciation is accrued by the straight-line method.

(2) On February 3rd, 2006, Company C found that the equipment was impaired, and the estimated recoverable amount was RMB 3,265,438+0,000. After provision for impairment, the original estimated service life, estimated net salvage value and depreciation method of the equipment remain unchanged.

(3) On June 5438+February 3, 2002, Company C decided to improve the equipment by outsourcing due to the adjustment of production and operation direction, and paid the project price after the improvement project passed the acceptance. The equipment stopped using on the same day and began to improve.

(4) On March 12, 2003, Company C paid the total project price of 250,000 yuan by bank deposit. On the same day, the improved equipment was put into use, and the expected service life was 8 years. Using the straight-line depreciation method, the estimated net salvage value is 6.5438+600,000 yuan. On June 65438+February 3, 20031day, the equipment was not damaged.

(5) On June 365438+February 3, 2004, the equipment was seriously damaged due to natural disasters, and Company C decided to dispose of it, and obtained the surplus materials at a reduced price of 6,543,800 yuan, with the insurance company paying 300,000 yuan and the cleaning cost of 30,000 yuan; The payment method is bank deposit, regardless of other related taxes and fees.

Title requirements:

(2) Calculate the depreciation of equipment 200 1.

(3) Calculate the provision for impairment of fixed assets accrued by the equipment on February 3, 20061day, and prepare corresponding accounting entries.

(4) Calculate the depreciation of equipment in 2002.

(5) When the equipment was transferred to improvement in June 5438+February 365438+ 10, 2002, accounting entries were made.

(6) Prepare the accounting entries for paying the price of equipment improvement and carrying forward the cost of improved equipment on March 12, 2003.

(7) Calculate the depreciation of equipment in 2004.

(8) Calculate the net profit and loss realized by the disposal of the equipment on June 5438+February 3, 20041.

(9) Accounting entries for the disposal of the equipment on June 5438+February 365438 +0, 2004.

The fourth question

The investment business of Company A from 2002 to 2004 is as follows:

(1) On June 65438+ 10/day, 2002, Company A purchased 20 million shares of Company B from the secondary market with a bank deposit of 33 million yuan for long-term investment, regardless of relevant taxes and fees. After the purchase, Company A holds 0/0% of the voting shares of Company B, which has no significant impact on the financial and business policies of Company B. On June 65438+ 10/day, 2002, the owner's equity of Company B was 280 million yuan.

(2) On May 10, 2002, Company B announced that it would pay 200 1 cash dividend of 20 million yuan, which will be paid on May 25th.

(3) In 2002, Company B realized a net profit of130,000 yuan.

(4) On May 1 1 day, 2003, Company B announced that it would pay the cash dividend of 6 million yuan in 2002, which will be paid on May 26th.

(5) In 2003, Company B realized a net profit of 20 million yuan.

(6) On June 65438+1 October1day, 2004, Company A bought 40 million shares of Company B from the secondary market with a bank deposit of 64 million yuan for long-term investment, regardless of relevant taxes and fees. The proportion of voting shares of Company A in Company B increased from 10% to 30%, which had a great impact on the financial and operating policies of Company B.. On June, 2004, 65438+ 10/day, the owner's equity of Company B was 287 million yuan.

(7) On May 5, 2004, Company B announced that it would pay the cash dividend of 654.38+million yuan in 2003, which was paid on May 20.

(8) In 2004, Company B increased its capital reserve by 654.38+0.2 million yuan after accepting losses and accounting treatment.

(9) In 2004, Company B had a net loss of 40 million yuan.

(10) On June 65438+February 3, 2004, the long-term equity investment of Company A in Company B was impaired, and the recoverable amount was 78 million yuan.

Assumption: (1 A Company's debit balance of equity investment arising from initial investment and additional investment will be amortized at the end of the year according to 10 respectively; (2) When the accounting of long-term equity investment is retroactively adjusted from cost method to equity method, the impact of amortization of equity investment difference on income tax is not considered; (3) Except for the above transactions or events, there are no other transactions or events in Company B that cause changes in owners' equity; (4) Company A and Company B apply the same income tax rate.

Title requirements:

(1) Prepare accounting entries related to the above-mentioned (1), (2) and (4) businesses of Company A. ..

(2) Calculate the investment cost, profit and loss adjustment, equity investment difference and cumulative impact of the long-term equity investment purchased by Company A on June 65438+1 October1June 2004 when the long-term equity investment was converted from the cost method to the equity method, and prepare relevant accounting entries.

(3) Prepare the accounting entries of the additional investment of Company A on June 65438+1 October1day, 2004.

(Long-term equity investment and profit distribution must have detailed subjects)

(4) Prepare accounting entries related to the above-mentioned (7), (8), (9) and (10) businesses of Company A. ..

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