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e through the bank October insurance premium of the 4th quarter 12600 yuan. Produce a workshop basically among them 6900 yuan, auxiliary production workshop 1800 yuan,chloe coats, business administration department 2700 yuan, the sale orgnaization that sets only 1200 yuan. The accountant cent collection when paying is: Borrow: The charge that wait for booth, 12600 borrow imprest insurance premium: Bank deposit this enterprise will want 12600 October the work out waits for booth charge to distribute a list (slightly) , next, according to waiting for booth charge allocation watch weaves accountant cent records as follows: Borrow: Production charge, insurance premium 2900 overhead expenses, insurance premium 900 operating expenses,chloe coats, 400 borrow insurance premium: The charge that wait for booth,chloe coats, the insurance premium that wait for booth 4200 this enterprise 11, redo and identical October accountant cent will be recorded December can. Viewpoint 3, do not add ” the chararitlce：
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