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1月6日,向小規(guī)模納稅人青島清泉純凈水公司銷售A型過濾網(wǎng)1000米,價(jià)款226000元(含增值稅),開具增值稅普通發(fā)票,產(chǎn)品已發(fā)出,款項(xiàng)已收存銀行。A型過濾網(wǎng)的單位成本為150元/米
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你好,是需要做這個(gè)業(yè)務(wù)的分錄??
2021 11/08 21:49
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2021 11/08 21:50
是的,求分錄
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2021 11/08 21:51
你好
借:銀行存款? 226000?,
貸:主營業(yè)務(wù)收入226000/1.13 ,?
?應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)226000/1.13*13%
借:主營業(yè)務(wù)成本?150*1000 ?,?
貸:庫存商品?150*1000
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