问题已解决
甲企業(yè)2018年5月18日銷售一批產(chǎn)品給丁企業(yè),發(fā)票上列示的價(jià)格50000元,增值稅稅率13%,雙方協(xié)商的折扣條件為1∕10、N∕20,折扣時(shí)不考慮增值稅。 要求:假設(shè)甲企業(yè)在5月24日收到款項(xiàng)、在5月30日收到款項(xiàng)兩種情況下,分別按總價(jià)法、凈價(jià)法,編制甲企業(yè)的會(huì)計(jì)分錄。
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
你好,需要計(jì)算,做好了發(fā)給你
2020 09/15 14:59
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:05
借應(yīng)收賬款56500
貸主營業(yè)務(wù)收入50000
應(yīng)交稅費(fèi)-銷項(xiàng)稅額6500
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:05
總結(jié)法5.24
借銀行存款56000
財(cái)務(wù)費(fèi)用500
貸應(yīng)收賬款56500
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:06
在5月30日
借銀行存款56500
貸應(yīng)收賬款56500
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:06
凈價(jià)法5.24
借銀行存款56000
貸應(yīng)收賬款56000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:06
借銀行存款56500
貸財(cái)務(wù)費(fèi)用500
貸應(yīng)收賬款56000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 09/15 15:21
這個(gè)第三問 怎么做的啊
FAILED
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:24
貼現(xiàn)息的計(jì)算過程是
(226000+5650)*9%*79/360=4575.09
借銀行存款221424.91
財(cái)務(wù)費(fèi)用4575.09
貸應(yīng)收票據(jù)226000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 09/15 15:37
79/360是什么意思
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:38
79是提前貼現(xiàn)天數(shù)@360是一年
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 09/15 15:39
z括號里是226000-5650嗎
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 09/15 15:49
是加號,面值加到期利息
![](/wenda/img/newWd/sysp_btn_eye.png)