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Accounting theory assignment Hongkong-案例分析题-case analysis-Case:
Shares of the company belongs macro light baolong factory is A general taxpayer enterprise, production of A product, its products are mainly in the major domestic sales. The enterprise income tax calculated by the month, the applicable tax rate of 33%. Early November 2004, this enterprise tax member that be in baolong tao to factory inspection of the tax situation in October, provide the following LiuMin accounting related material:
(1) reflect the project of the stock at the beginning, and the final balance respectively is:
October 1 October 31
Raw material 275200 248000
In product 12900 15360
Finished goods 164360 188900
(2) the happened this month income and expenditure as follows:
Production workers salary and welfare funds 147200 yuan workshop management personnel's wage and welfare funds of 55000 yuan
Administrative personnel salary and welfare funds 28640 yuan 29600 yuan general consumption materials workshop
Depreciation costs-machine equipment 33000 yuan
-the production department building 22000 yuan
-administrative office area of 17000 yuan
This buy material 712400 yuan
This sales income is 1193840 yuan
Insurance cost 1040 yuan 4800 yuan interest expense sales cost 12900 yuan
Post and telecommunications cost 200 yuan sales tax 58260 yuan of travel expenses 1200 yuan
Income tax by a simple $23548.80 check, tax member that be in that factory baolong tao income tax calculate the error, please help accounting LiuYi find it, the right of income tax should be?
Answer: a. the correct income tax amount should be 33000 yuan
B. the correct income tax amount should be 23548.8 yuan (of wrong answers)
C. the correct income tax amount should be 31416 yuan (of wrong answers)
D. the correct income tax amount should be 33396 yuan (of wrong answers)
Answer hints: first should calculate completed this month product cost.
Completed this month product cost = beginning in the product cost + this happened in production costs-the final product cost.
This month the production costs including direct happened cost of raw materials, direct labor and manufacturing cost, are calculated respectively as follows: https://www.51lunwen.org/hongkongthesis/
In this issue of the material consumption at the beginning of the material cost = inventory purchased the material cost of current +-the final inventory material cost = 275200 + 712400-248000 = 739600 (dollars)
This period of material production products including consumption and workshop the consumption of general consumption materials two parts, the problem of the consumption of materials known general workshop for 29600 yuan, reason: the production of the consumption of products direct materials for 739600-29600 = 710000 yuan; Direct Labour is 147200 yuan; This month, the manufacturing cost happened = 55000 + 29600 + 33000 + 22000 = 139600 yuan
This period for the production of products and produce cost of production amount = 710000 + 147200 + 139600 = 996800 yuan.
Completed this month product cost = 12900 + 996800-15360 = $994340.
Second calculation this sales product cost.
This sales product cost = initial inventory cost + finished products this month incoming inventory cost-the final product cost = 164360 + 994340-188900 = $969800.
The realization of this month sales income is 1193840 yuan, the cost of sales happened this month for $12900, sales taxes for 58260 yuan, the products s