Training Materials Company name: PXR incorporated company Address: 29 Ducking road, Chengdu city Business scope: manufacturing Rank account: Industrial and Commercial Bank of China, the first branch of Chengdu Basic deposit account:190602143258379 Loan account:190620135430278 Taxpayer Identification Number:110102630101234618 Institutional setting: The company has a production workshop and various functional management departments The company is a general VAT tax payer with a VAT rate of 16%; the urban maintenance and construction tax is calculated based on the actual valuc-added tax and 7% of the consumption tax, and the income tax rate is 25%. Accounts receivable is accrued for bad debts at a rate of 2% Fill in and review the accounting voucher Depar The company had the following business in December 2019. (1)On December I, Finance Department cashier Bella Fang opened a gold check for an amount of 5,000 yua withdrawing cash from the bank for spare use. Busin ICBC cheque for transfer KIC choque f transfer b (Chengdu) Loan (Chengdu) BH 03676300 02 03676300 Respo Paying hank, ICBC Date of drafte 12.01.2o19 This Addisional information Payee. Vatanga Tlweabunprawer's account nundber, chope is 5,000 yuan Amount (RMH) Dune of drafte Sor Purpose 12.01.1orh spave use Payee Vatanga Thmealatubun 5 AM Son JAmount days Please pay the above amount fsom my account Accou Purposen Sypae Use Management V Aecounting clerk, V Acconting Signature of the drawer, nya Reviewer: (3) C (2)On December I, Minbery of the Supply and Marketing Section went to Nanjing to participate in the trade payr fair. After approval by Cathral, the chief of the Supply and Marketing Section, he borrowed 2,000 yuan from Req the Finance Section as travel expenses. (Bus Request: Fill out the loan slip Adre Ban Basi Tax PXR Incorporated Company Borrowing Order Seetion finanee Dpartment Minbery participute im the traele fiuir, Dte. Dereey 1 Name Travl losation Nanjing Eaimtel den Besiness trip thousand Two Lan anount yuan 2600 Bonower signature keponsble person signatures Remarks .This uit t he d when bowing public fnds 2 The fiancial Minbery cathral ccounting aociation mbesigedby e omower and the peren in charge of the unit. 3Seled within three days afer euning fm bsiness trip Accounting Manager Accnting supervisor G) On December 1, I received a transfer cheque from JOCKAY Company of the city to repay the previous payment of 16,000 yuan, and the money was deposited in the bank. Request: Fill in the bill. (Business unit information: JOCKAY company Adzess: No, 38. Minkern Road, Chengdu Benk account: Industrial and Commercial Bank of China, the second branch of Chengdu Basic deposit account:190604386792610 xpayer Identification Number:110000102620152026 (- Bill of Lading Industrial and Commercial Bank of China Date 2014.12.ol Number JOCKAY Co. Full name iadunya Theedutibuen/ Full name Account mumber 190bo4 386792610 Ircec uaomd branch Lig dhengede Payer MOLO4396392LIO IeBe sesed bch Aconunt number Paye Hank account ank account Amount 16,000 yuan Type of hill Muan Number of bills Financial officer: Accenting V Recorder / (4) On December 2, PXR company sold 25 pieces of A products to the JOCKAY Company of the city, with a unit price of 1400 yuan per piece, 100 pieces of B products, and a unit price of 450 yuan per piece. The goods were issued and the payment was not received. Request: Fill in the VAT special invoice; Fill out the product outbound order VAT Special Invoice Name: Joc KAY Compny Taxpayer Mentification Number: 1ID000101620152026 place phone nuber: No. 5a Minkorn Rd. Purchaser Pasword area Bank and account ICBG second brnch chingde Koods or taable services, Specification model: Unit: Quantity Unit price: A product o product Tax rate : ervice names 26 1400 16 rotal l00 4 50 16 Total price and lux 92800 Name: PXRCO. Tapuyer dentification Number: 11000010t620152026 Seller Mlacepione menber: 19 Ducking Rd Chengdn Remarks Bank and account: 1CBC, second bvandh fchengdy Payoe JOCKAYCO. Review Isaer 1CBC Seller Px R Co. ) On December 2, SPRAT Company returned the previous payment of 12,000 yuan. (Basaness unit information: SPRAT company Mress: No. 26, Datong Road, Chengdu Bank account: Industrial and Commercial Bank of China, the third brranch of Chengdu Basic deposit account:190528014287965 Tuniver Identification Number:130203112345678104) Letter of Exchange Industrial and Commercial Bank of China Date: Number: Full name Pull ame Account number Payer Payee Account ber tank account ank accod Amount Type of bill Number of bills Recorder: Accounting Financial officer (6) On December 18, Received a fine of 260 yuan from the employee Sharkin Receipt Receivedi Cause: RMB: 3: Payoes Receiving unit: yon December 8, the payment of the wire transfer certificate was owed to the SPDUVAT City BOOCEND Company for 12,000 yuan. acik: No. 89 second Street, SPDUVAT City. Bank of deposit: Industrial and Commercial Bank of China second Branch, Bank Account Number: 1972364729861) Requirements: Fil in the wire transfer certificate. (8) On the December 1Sth, the company sold goods to the JOCKAY Company of the city. The payment was 28,800 yuan. A cheque was received and it was sent to the bank. Request: Fill in the bank statement. Receipt Industrial and Commercial Bank of China Number: Date Full name Full name Payer JAccount nunber Payee Account numher Bank account lank account Amount Type of bill Number of bills Financial officer: Recorder: Accounting (9)On December 19, we purchased 220kg material A from the CAREEF Company of the city, the unit price is 90 yuan/kg, the material B is 400kg, and the unit price is 75 yuan/kg. The material has been checked into the income bank, and the payment is paid by the transfer check. Materials are accounted for at actual cost. Request: Fill in the receipt form. CAREEF company: Address: No. 93, Uppern Road, Chengdu Bank account :Industrial and Commercial Bank of China Upperm Branch Office Basic deposit account:190528113679452 Taxpayer Identification Number:110000102620152026 VAT Special Invoice Name: Taxpayer Identification Number: Purchaser Password area Place/Phone number: Bank and account: Kioods or taxable services, Specification model: Quantity Unit Unit price: Tax rate: Tax: service names: Total: Total price and Fax Name: Taxpayer Idontification Number: Seller Remarks PlacePhone number: Bank and account: Review Payee Issuer Seller Training Materials Company name: PXR incorporated company Address: 29 Ducking road, Chengdu city Business scope: manufacturing Rank account: Industrial and Commercial Bank of China, the first branch of Chengdu Basic deposit account:190602143258379 Loan account:190620135430278 Taxpayer Identification Number:110102630101234618 Institutional setting: The company has a production workshop and various functional management departments The company is a general VAT tax payer with a VAT rate of 16%; the urban maintenance and construction tax is calculated based on the actual valuc-added tax and 7% of the consumption tax, and the income tax rate is 25%. Accounts receivable is accrued for bad debts at a rate of 2% Fill in and review the accounting voucher Depar The company had the following business in December 2019. (1)On December I, Finance Department cashier Bella Fang opened a gold check for an amount of 5,000 yua withdrawing cash from the bank for spare use. Busin ICBC cheque for transfer KIC choque f transfer b (Chengdu) Loan (Chengdu) BH 03676300 02 03676300 Respo Paying hank, ICBC Date of drafte 12.01.2o19 This Addisional information Payee. Vatanga Tlweabunprawer's account nundber, chope is 5,000 yuan Amount (RMH) Dune of drafte Sor Purpose 12.01.1orh spave use Payee Vatanga Thmealatubun 5 AM Son JAmount days Please pay the above amount fsom my account Accou Purposen Sypae Use Management V Aecounting clerk, V Acconting Signature of the drawer, nya Reviewer: (3) C (2)On December I, Minbery of the Supply and Marketing Section went to Nanjing to participate in the trade payr fair. After approval by Cathral, the chief of the Supply and Marketing Section, he borrowed 2,000 yuan from Req the Finance Section as travel expenses. (Bus Request: Fill out the loan slip Adre Ban Basi Tax PXR Incorporated Company Borrowing Order Seetion finanee Dpartment Minbery participute im the traele fiuir, Dte. Dereey 1 Name Travl losation Nanjing Eaimtel den Besiness trip thousand Two Lan anount yuan 2600 Bonower signature keponsble person signatures Remarks .This uit t he d when bowing public fnds 2 The fiancial Minbery cathral ccounting aociation mbesigedby e omower and the peren in charge of the unit. 3Seled within three days afer euning fm bsiness trip Accounting Manager Accnting supervisor G) On December 1, I received a transfer cheque from JOCKAY Company of the city to repay the previous payment of 16,000 yuan, and the money was deposited in the bank. Request: Fill in the bill. (Business unit information: JOCKAY company Adzess: No, 38. Minkern Road, Chengdu Benk account: Industrial and Commercial Bank of China, the second branch of Chengdu Basic deposit account:190604386792610 xpayer Identification Number:110000102620152026 (- Bill of Lading Industrial and Commercial Bank of China Date 2014.12.ol Number JOCKAY Co. Full name iadunya Theedutibuen/ Full name Account mumber 190bo4 386792610 Ircec uaomd branch Lig dhengede Payer MOLO4396392LIO IeBe sesed bch Aconunt number Paye Hank account ank account Amount 16,000 yuan Type of hill Muan Number of bills Financial officer: Accenting V Recorder / (4) On December 2, PXR company sold 25 pieces of A products to the JOCKAY Company of the city, with a unit price of 1400 yuan per piece, 100 pieces of B products, and a unit price of 450 yuan per piece. The goods were issued and the payment was not received. Request: Fill in the VAT special invoice; Fill out the product outbound order VAT Special Invoice Name: Joc KAY Compny Taxpayer Mentification Number: 1ID000101620152026 place phone nuber: No. 5a Minkorn Rd. Purchaser Pasword area Bank and account ICBG second brnch chingde Koods or taable services, Specification model: Unit: Quantity Unit price: A product o product Tax rate : ervice names 26 1400 16 rotal l00 4 50 16 Total price and lux 92800 Name: PXRCO. Tapuyer dentification Number: 11000010t620152026 Seller Mlacepione menber: 19 Ducking Rd Chengdn Remarks Bank and account: 1CBC, second bvandh fchengdy Payoe JOCKAYCO. Review Isaer 1CBC Seller Px R Co. ) On December 2, SPRAT Company returned the previous payment of 12,000 yuan. (Basaness unit information: SPRAT company Mress: No. 26, Datong Road, Chengdu Bank account: Industrial and Commercial Bank of China, the third brranch of Chengdu Basic deposit account:190528014287965 Tuniver Identification Number:130203112345678104) Letter of Exchange Industrial and Commercial Bank of China Date: Number: Full name Pull ame Account number Payer Payee Account ber tank account ank accod Amount Type of bill Number of bills Recorder: Accounting Financial officer (6) On December 18, Received a fine of 260 yuan from the employee Sharkin Receipt Receivedi Cause: RMB: 3: Payoes Receiving unit: yon December 8, the payment of the wire transfer certificate was owed to the SPDUVAT City BOOCEND Company for 12,000 yuan. acik: No. 89 second Street, SPDUVAT City. Bank of deposit: Industrial and Commercial Bank of China second Branch, Bank Account Number: 1972364729861) Requirements: Fil in the wire transfer certificate. (8) On the December 1Sth, the company sold goods to the JOCKAY Company of the city. The payment was 28,800 yuan. A cheque was received and it was sent to the bank. Request: Fill in the bank statement. Receipt Industrial and Commercial Bank of China Number: Date Full name Full name Payer JAccount nunber Payee Account numher Bank account lank account Amount Type of bill Number of bills Financial officer: Recorder: Accounting (9)On December 19, we purchased 220kg material A from the CAREEF Company of the city, the unit price is 90 yuan/kg, the material B is 400kg, and the unit price is 75 yuan/kg. The material has been checked into the income bank, and the payment is paid by the transfer check. Materials are accounted for at actual cost. Request: Fill in the receipt form. CAREEF company: Address: No. 93, Uppern Road, Chengdu Bank account :Industrial and Commercial Bank of China Upperm Branch Office Basic deposit account:190528113679452 Taxpayer Identification Number:110000102620152026 VAT Special Invoice Name: Taxpayer Identification Number: Purchaser Password area Place/Phone number: Bank and account: Kioods or taxable services, Specification model: Quantity Unit Unit price: Tax rate: Tax: service names: Total: Total price and Fax Name: Taxpayer Idontification Number: Seller Remarks PlacePhone number: Bank and account: Review Payee Issuer Seller