光明股份2020年12月發(fā)生下列經(jīng)濟(jì)業(yè)務(wù):(1)用現(xiàn)金4500元支付廠部辦公用品費(fèi)。(2)將無法償還的應(yīng)付款18 000元予以轉(zhuǎn)賬。(3)用銀行存款6000元支付罰款支出。 (4)報(bào)銷職工差旅費(fèi)200元,付給現(xiàn)金。(5)計(jì)提應(yīng)由本月負(fù)擔(dān)的銀行借款利息450元。(6)收到罰款收入20000元存入銀行(7) 結(jié)轉(zhuǎn)本月實(shí)現(xiàn)的各項(xiàng)收入,其中,產(chǎn)品銷售收入148000元,營業(yè)外收入32000元。(8)結(jié)轉(zhuǎn)本月發(fā)生的各項(xiàng)費(fèi)用,其中,產(chǎn)品銷售成本40 000元,產(chǎn)品銷售費(fèi)用1500元,產(chǎn)品銷售稅金2000元,管理費(fèi)用33600元,財(cái)務(wù)費(fèi)用450元,營業(yè)外支出22450元。(9)根據(jù)(7)、(8)項(xiàng)業(yè)務(wù)確定的利潤總額按25%的稅率計(jì)算所得稅并予以結(jié)轉(zhuǎn)。(10)按稅后利潤10%提取盈余公積。(11)將剩余利潤的40%分配給投資人。(12)年末結(jié)轉(zhuǎn)本年凈利潤60000元。要求:根據(jù)以上經(jīng)濟(jì)業(yè)務(wù)編制會計(jì)分錄。
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