问题已解决
資料一:順達(dá)批發(fā)公式為增值稅一般納稅人,適用稅率為13%,2016年9月發(fā)生下列商品采購。 1.5日,向外地購入砂糖3500千克,單價2元,金額7000元,增值稅910元,代墊運(yùn)費(fèi)150元(數(shù)額較小),增值稅13.5元。收到對方有銀行轉(zhuǎn)來的結(jié)算憑證,承付全部價款。 2.9日,上項商品到達(dá),實收砂糖3600千克。溢余100千克,原因待查。 3.15日由外地購入洗衣粉500箱,每箱20元,計10000元,增值稅1300,銀行轉(zhuǎn)來結(jié)算憑證,承付價款,商品未到。 4.21日,本月15日采購的洗衣粉到達(dá),實收480箱,短少20箱原因待查。 5.24日經(jīng)查,砂糖溢余100千克,其中有10千克為自然溢余,90千克為供貨方多發(fā)。廠方已轉(zhuǎn)來發(fā)貨票,企業(yè)補(bǔ)付稅款。 6.27日,經(jīng)查短少20箱,其中10箱為廠方少發(fā),廠方立即補(bǔ)發(fā),并驗收入庫,還有10箱屬于自然損耗。 7,28日收到本地化工廠通知,原購進(jìn)的300瓶洗發(fā)水價格記錯,每瓶多收2元?,F(xiàn)已轉(zhuǎn)來紅字專用發(fā)票,退回多收的價稅款678元,并于存入銀行。經(jīng)查,該商品已出售200瓶,但尚未結(jié)轉(zhuǎn)銷售成本。 要求:編制上述業(yè)務(wù)的會計分錄 及詳細(xì)過程
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1.借原材料7000
銷售費(fèi)用150
應(yīng)交稅費(fèi)進(jìn)項稅額923.5
貸銀行存款8073.5
2020 06/16 18:59
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暖暖老師 
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2020 06/16 19:00
2.借原材料200
貸待處理財產(chǎn)損益200
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暖暖老師 
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2020 06/16 19:01
3.借在途物資10000
應(yīng)交稅費(fèi)進(jìn)項稅額1300
貸銀行存款11300
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暖暖老師 
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2020 06/16 19:02
4.借待處理財產(chǎn)損益180
應(yīng)交稅費(fèi)進(jìn)項稅額180*13%
貸銀行存款203.4
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暖暖老師 
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2020 06/16 19:02
前邊4的會計分錄應(yīng)該是5的會計分錄
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暖暖老師 
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2020 06/16 19:03
4.借原材料9600
待處理財產(chǎn)損益400
貸在途物資10000
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暖暖老師 
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2020 06/16 19:06
6.借原材料200
貸待處理財產(chǎn)損益200
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暖暖老師 
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2020 06/16 19:10
7.借銀行存款6780
貸庫存商品600
應(yīng)交稅費(fèi)進(jìn)項稅額轉(zhuǎn)出78
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2020 06/16 21:32
30日倉庫發(fā)現(xiàn)原購進(jìn)的童裝中兩百件有質(zhì)量問題,經(jīng)協(xié)商,廠方同意退回,廠方現(xiàn)轉(zhuǎn)來紅字專用發(fā)票,并通過銀行退來價稅款合6780元。
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暖暖老師 
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2020 06/16 21:41
7.借銀行存款6780
貸庫存商品600
應(yīng)交稅費(fèi)進(jìn)項稅額轉(zhuǎn)出78
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84785021 
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2020 06/16 21:47
老師能講一下是怎么算的嗎
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暖暖老師 
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2020 06/16 21:48
你說哪一個題目不懂?
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84785021 
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2020 06/16 21:49
稅額要怎么算
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暖暖老師 
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2020 06/16 21:57
稅額的計算過程是這樣的
6780/1.13*13%
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2020 06/16 22:32
8.30日倉庫發(fā)現(xiàn)原購進(jìn)的童裝中兩百件有質(zhì)量問題,經(jīng)協(xié)商,廠方同意退回,廠方現(xiàn)轉(zhuǎn)來紅字專用發(fā)票,并通過銀行退來價稅款合6780元。
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暖暖老師 
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2020 06/17 05:28
稅額的計算過程是這樣的
6780/1.13*13%
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2020 06/17 11:30
資料三:企業(yè)年末進(jìn)行庫存商品盤點,按進(jìn)價計算的庫存商品總金額為57880元,按含稅售價計算的庫存商品的總余額為68752元,“商品進(jìn)銷差價”賬戶年末余額為16240元。
要求:用實際差價計算已銷商品分?jǐn)偟倪M(jìn)銷差價并做會計分錄。
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暖暖老師 
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2020 06/17 11:32
不好意思,這個業(yè)務(wù)不是特別的熟悉
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