问题已解决
資料:華安公司2016年4月份發(fā)生部分經(jīng)濟(jì)業(yè)務(wù)如下。1.4月3日銷售零星材料一批,價(jià)款200元,增值稅銷項(xiàng)稅額34元,收到現(xiàn)金。2.4月5日購(gòu)買辦公用品300元,以現(xiàn)金支付。3.4月8日用銀行存款歸還短期借款5萬(wàn)元。4.4月10日通過(guò)銀行轉(zhuǎn)賬收到T公司預(yù)付的貨款7600元。5.企業(yè)購(gòu)入公司a甲材料500公斤,單價(jià)50元,計(jì)25000元,增值稅進(jìn)項(xiàng)稅額4250元,貨款尚未支付。6.4月12日銷售a產(chǎn)品800件,單價(jià)250元,計(jì)20萬(wàn)元,增值稅銷項(xiàng)稅額34000元,款項(xiàng)尚未收到。7.4月18日,公司辦公室王華出差,預(yù)借差旅費(fèi)800元,以現(xiàn)金支付。8.4月25日收到h公司投入的機(jī)器一臺(tái)2萬(wàn)元。9.4月28日從銀行提取現(xiàn)金1000元。10.4月30日收到應(yīng)收碧公司的貨款234000元,存入銀行。要求:根據(jù)上述資料編制通用記賬憑證。
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1借庫(kù)存現(xiàn)金234
貸主營(yíng)業(yè)務(wù)收入200
應(yīng)交稅費(fèi)-銷項(xiàng)稅34
2021 10/20 14:48
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2021 10/20 14:48
2.借管理費(fèi)用300
貸庫(kù)存現(xiàn)金300
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暖暖老師 
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2021 10/20 14:49
3借短期借款50000
貸銀行存款50000
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2021 10/20 14:49
4借銀行存款7600
貸預(yù)收賬款7600
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暖暖老師 
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2021 10/20 14:50
5.借應(yīng)收賬款29250
貸主營(yíng)業(yè)務(wù)收入25000
應(yīng)交稅費(fèi)-銷項(xiàng)稅4250
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暖暖老師 
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2021 10/20 14:51
6借應(yīng)收賬款234000
貸主營(yíng)業(yè)務(wù)收入200000
應(yīng)交稅費(fèi)銷項(xiàng)稅34000
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暖暖老師 
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2021 10/20 14:51
7借其他應(yīng)收款800
貸庫(kù)存現(xiàn)金800
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暖暖老師 
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2021 10/20 14:51
8借固定資產(chǎn)20000
貸實(shí)收資本20000
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暖暖老師 
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2021 10/20 14:51
9借庫(kù)存現(xiàn)金1000
貸銀行存款1000
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暖暖老師 
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2021 10/20 14:52
10借銀行存款234000
貸應(yīng)收賬款231000
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