问题已解决
2019年4月,某電視機廠生產(chǎn)出最新型號的彩色電視機,每臺不含稅銷售單價為5000元,當(dāng)月發(fā)生如下經(jīng)濟業(yè)務(wù):(1)5日,向各大商場銷售電視機2000臺,對這些大商場在當(dāng)月20天內(nèi)付清的2000臺電視機貨款均給予了5%的銷售折扣(2)8日,銷售給外省分支機構(gòu)200臺用于銷售并支付發(fā)貨運費,取得運費增值稅專用發(fā)票上注明的運費為5000元,增值稅為450元(3)10日,采用以舊換新方式,從消費者個人手中收購舊型號電視機,銷售新品型號電視機100臺,每臺舊型號電視機折價為500元(4)15日,購進生產(chǎn)電視機用原材料一批取得增值稅專用發(fā)票上注明的價款為200萬元,增值稅稅額為26萬元,專用發(fā)票已認證(5)20日,向某福利機構(gòu)贈送電視機20臺要求:計算當(dāng)月應(yīng)交增值稅并做出相關(guān)會計處理
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1借應(yīng)收賬款11300000
貸主營業(yè)務(wù)收入10000000
應(yīng)交稅費應(yīng)交增值稅銷項稅1300000
2022 10/06 20:22
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2022 10/06 20:22
借銀行存款10800000
財務(wù)費用50000
貸應(yīng)收賬款1130000
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2022 10/06 20:23
2借銀行存款1130000
貸主營業(yè)務(wù)收入1000000
應(yīng)交稅費應(yīng)交增值稅銷項稅130000
借銷售費用5000
應(yīng)交稅費應(yīng)交增值稅進項稅額450
貸銀行存款5450
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2022 10/06 20:23
3借原材料50000
銀行存款515000
貸主營業(yè)務(wù)收入500000
應(yīng)交稅費應(yīng)交增值稅銷項稅65000
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2022 10/06 20:24
4借原材料200000
應(yīng)交稅費應(yīng)交增值稅進項稅額26000
貸銀行存款226000
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2022 10/06 20:24
5借營業(yè)外支出113000
貸主營業(yè)務(wù)收入100000
應(yīng)交稅費應(yīng)交增值稅銷項稅13000
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