① Received payment for goods ( borrow money + tax )
First collect 1,000 yuan according to the contract,
pay 1,210 yuan after two years, interest rate 10%
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borrow: bank deposit 1130
( borrow money = principal + tax )
unconfirmed financing expense 210
( calculates total interest )
Financing fee 210
( calculates total interest )
Unconfirmed financing expense 210
( calculates total interest ) ml6)
loan: contract liabilities 1210
(repayment of principal and interest, no delivery is confirmed income)
taxes and fees payable - value-added tax payable ( sales tax amount ) 130
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②Confirm financing components ( amortized interest )
(using the actual interest rate method, the total calculated interest reimbursement is amortized to each year.)
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(1) First year profit Interest expense
Use the present value of the total amount that needs to be paid 4. to calculate interest,
2 years ago,
contract liabilities 1210×(P/F, 10%, 2)=1000
1000×10%=100
Debit: Financial expense 100
Credit: Unconfirmed financing expense 100
(2) Interest expense
Use the present value of the total amount that needs to be paid ml5 calculate interest,
a year ago,
contract liabilities 1210×(P/F, 10%, 1)=1100
1100×10%=110
Debit: Financial expenses 110
Credit: Unconfirmed financing expenses 110
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③ Delivery ( principal repayment and interest )
Debit: Contract liabilities 1210
Credit: Main business income 1210
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