当前位置:财税问题 >
實(shí)務(wù)
问题已解决
這道題七個(gè)小問(wèn)分錄怎么做啊
FAILED



1借應(yīng)收賬款1130
貸主營(yíng)業(yè)務(wù)收入1000
應(yīng)交稅費(fèi)應(yīng)交增值稅銷(xiāo)項(xiàng)稅130
2借應(yīng)收票據(jù)565
貸主營(yíng)業(yè)務(wù)收入500
應(yīng)交稅費(fèi)應(yīng)交增值稅銷(xiāo)項(xiàng)稅65
3借應(yīng)收賬款226
貸主營(yíng)業(yè)務(wù)收入200
應(yīng)交稅費(fèi)應(yīng)交增值稅銷(xiāo)項(xiàng)稅26
4壞賬準(zhǔn)備計(jì)提
500*10%+1130*1%+565*1%+226*1%=69.21
借信用減值損失69.21
貸壞賬準(zhǔn)備69.21
5借銀行存款190
壞賬準(zhǔn)備36
貸應(yīng)收賬款226
6借銀行存款561
財(cái)務(wù)費(fèi)用4
貸應(yīng)收票據(jù)565
7期末壞賬準(zhǔn)備余額是
500*10%+1130*1%=61.3
沖減69.21-61.3=7.91
借壞賬準(zhǔn)備7.91
貸信用減值損失7.91
2023 06/08 18:47
