问题已解决
完整見圖片。 某一般納稅人,銷售的貨物適用增值稅率13%,2021年6月發(fā)生下列業(yè)務: (1)購入免稅農產品,取得普通發(fā)票,金額20000元,扣除率9%,款項未付。 (2)進口汽車作為固定資產使用,到岸價100000元,關稅稅率20%,消費稅率10%,增值稅率13%。所有款項均已支付。 (3)客戶逾期未退還包裝物,將上期已收取的押金45200元沒收。 (4)公司將外購的原材料一批用于職工福利,該材料成本為120000元,其進項稅率為13%。 (5)公司將B產品一批用于投資,按公司銷售同類產品的價格計算,不含稅價款為80000元,該批產品的成本為60000元,增值稅率為13%。 (6)公
FAILED
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1借原材料18200
應交稅費應交增值稅進項稅1800
貸應付賬款20000
2023 10/30 15:40
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2023 10/30 15:41
2借固定資產100000*1.2/0.9=133333.33
應交稅費應交增值稅進項稅17333.33
貸銀行存款150666.66
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暖暖老師 
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2023 10/30 15:42
3借其他應付款45200
貸其他業(yè)務收入40000
應交稅費應交增值稅銷項稅5200
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暖暖老師 
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2023 10/30 15:42
4借應付職工薪酬135600
貸原材料120000
應交稅費應交增值稅進項稅轉出15600
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暖暖老師 
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2023 10/30 15:43
5借長期股權投資70400
貸庫存商品60000
應交稅費應交增值稅銷項稅10400
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暖暖老師 
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2023 10/30 15:43
6借營業(yè)外支出93000
貸庫存商品80000
應交稅費應交增值稅銷項稅13000
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