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同學(xué)你好
1借原材料10458.72
?應(yīng)交稅費應(yīng)交增值稅-進(jìn)項稅額13041.28
?貸銀行存款113500
運費是專票,可以抵扣進(jìn)項稅額,先進(jìn)行價稅分離500/1.09*9%=41.28
2借原材料40000
應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額5200
?貸銀行存款45200
3借固定資產(chǎn)300000
?應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額39000
貸銀行存款339000
4借待處理財產(chǎn)損益30000
?貸原材料30000
材料的進(jìn)項稅額上月抵扣了,但是火災(zāi)原因不需要進(jìn)項稅額轉(zhuǎn)出
5借銀行存款395500
貸主營業(yè)務(wù)收入350000
應(yīng)交稅費應(yīng)交增值稅銷項稅45500
借稅金及附加130500
?貸應(yīng)交稅費應(yīng)交消費稅130500
消費稅=350000*36%+150*30=130500
6借營業(yè)外支出 373300
貸主營業(yè)務(wù)收入220000
應(yīng)交稅費-應(yīng)交增值稅-銷項稅28600
-應(yīng)交消費稅124700
消費稅=220000*56%+150*20=124700
7借原材料182000
應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額18000
貸庫存現(xiàn)金200000
可以抵扣的進(jìn)項稅額=200000*9%=18000
88借委托加工物資100000
貸原材料100000
借委托加工物資9900
應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額1287
貸銀行存款11187
借:應(yīng)交稅費-應(yīng)交消費稅47100
??貸:銀行存款47100
(100000+9900)/(1-30%)*30%=47100
9借銀行存款210300
貸主營業(yè)務(wù)收入180000
應(yīng)交稅費應(yīng)交增值稅銷項稅23400
??????????? -應(yīng)交消費稅 ?6900
補交消費稅=180000*30%-47100=6900
2022 10/19 20:25
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