(2)收到乙公司因產(chǎn)品質(zhì)量問(wèn)題退回的B產(chǎn)品一批,并驗(yàn)收入庫(kù)。甲公司用銀行存款支付了退貨款,并按規(guī)定開(kāi)具了紅字增值稅專用發(fā)票。該退貨系甲公司2018年12月20日以提供現(xiàn)金折扣方式(折扣條件2/10,1/20,n/30計(jì)算現(xiàn)金折扣時(shí)不考慮增值稅因素)出售給乙公司的,產(chǎn)品銷售價(jià)款為40 000元,產(chǎn)品銷售成本為 20000元。銷售款項(xiàng)于12月29日收到并存入銀行(該項(xiàng)退貨不屬于資產(chǎn)負(fù)債表日后事項(xiàng))。 (3)委托丙公司代銷C產(chǎn)品一批,并將該產(chǎn)品交付丙公司。代銷合同規(guī)定甲公司按售價(jià)(不含稅)的10%向丙公司支付手續(xù)費(fèi),該批產(chǎn)品的銷售價(jià)款為100 000元,產(chǎn)品成本為 60 000元。 (4)甲公司收到了丙公司的代銷清單,丙公司已將代銷的C產(chǎn)品全部售出,款項(xiàng)尚未支付給甲公司。甲公司在收到代銷清單時(shí)向丙公司開(kāi)具了增值稅專用發(fā)票,并按合同規(guī)定確認(rèn)應(yīng)向丙公司支付的代銷手續(xù)費(fèi)。 (5)用銀行存款支付發(fā)生的管理費(fèi)用51 800元。(不考慮相關(guān)稅費(fèi))計(jì)提壞賬準(zhǔn)備5 000元。 (6)計(jì)提銷售產(chǎn)品應(yīng)交的城市維護(hù)建設(shè)稅為2800元,應(yīng)交的教育費(fèi)附加1200元。 (7)計(jì)算應(yīng)交所得稅(假定甲公司不存在納稅調(diào)整因素
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