[information]

Auditor Wang Jun audited Haihe Company in September 20X2? Bank deposit? It was found in the journal that the abstract of September 25th of 10 stated that the proprietary technology was transferred to RMB 60,000, but what was the other party's account? Accounts payable? , decided to investigate further.

After consulting the 25# accounting voucher of 9 10, the contents of the voucher are as follows:

Debit: Bank 60,000.

Loan: 60,000 accounts payable.

What is the original voucher attached to this accounting voucher? Payment slip? Receipt and know-how transfer agreement between the two parties, and confirm the intangible assets transfer income of the company after asking relevant personnel? Accounts payable? Account.

[requirement]

Point out the problems existing in Haihe Company and make reconciliation entries (assuming that the above problems are found in the current period).

Reference analysis:

Haihe company in order to achieve the purpose of paying less taxes and calculating less current profits, should be reflected in? Other business income? Is the income from the transfer of intangible assets reflected in the account? Accounts payable? Account, resulting in a virtual reduction in profits for the month, achieving the purpose of paying less business tax, urban construction tax, education surcharge and income tax. Haihe Company shall prepare the following reconciliation entries:

Debit: Accounts payable 60 000

Loan: Other business income is 60,000 yuan.