问题已解决
根據(jù)下列圖片編制會計分錄
FAILED
FAILED
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1借:發(fā)出商品 2600*200=520000
貸:庫存商品 520000
2024 04/29 10:01
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王曉曉老師 
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2024 04/29 10:02
借:應(yīng)收賬款 150000+19500=169500
貸:主營業(yè)務(wù)收入 150000
應(yīng)交稅費——應(yīng)交增值稅(銷項稅額) 19500
借:主營業(yè)務(wù)成本130000
貸:發(fā)出商品2600*50=130000
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王曉曉老師 
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2024 04/29 10:06
借:銀行存款169500
貸:應(yīng)收賬款169500
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2024 04/29 10:08
老師,后面兩題呢?
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王曉曉老師 
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2024 04/29 10:10
分期收款
發(fā)出商品時:
借:發(fā)出商品50*2500=125000
貸:庫存商品125000
分期收到應(yīng)收貨款時:
借:銀行存款2900*50*40%=58000
貸:主營業(yè)務(wù)收入58000/1.13=51327.43
應(yīng)交稅費-應(yīng)交增值稅-銷58000-51327.43=6672.57
同時,結(jié)轉(zhuǎn)銷售成本:
借:主營業(yè)務(wù)成本2500*50=125000
貸:發(fā)出商品125000
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