問題已解決
20-22題,請帶上具體數(shù)值,謝謝
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你好需要計算做好了發(fā)給你
2023 12/28 06:07
m33136988 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/28 07:33
請問什么時間做?急用,謝謝
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 07:48
20借固定資產(chǎn)1000
應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅90
貸銀行存款1090
借應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出90
貸應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅90
借固定資產(chǎn)90
貸應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出90
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 07:51
已經(jīng)計提折舊1090/20*5/12=22.71
進(jìn)項稅額抵扣是
90*(1090-22.71)/1090=88.12
借應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅88.12
貸固定資產(chǎn)88.12
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 07:53
21-1借銀行存款1000
貸固定資產(chǎn)清理952.38
應(yīng)交稅費應(yīng)交增值稅47.62
借固定資產(chǎn)清理600
累計折舊200
貸固定資產(chǎn)800
借固定資產(chǎn)清理60
貸銀行存款60
借固定資產(chǎn)清理292.38
貸資產(chǎn)處置損益292.38
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 07:55
21-2借銀行存款1000
貸固定資產(chǎn)清理983.49
應(yīng)交稅費應(yīng)交增值稅-銷項稅16.51
借固定資產(chǎn)清理600
累計折舊200
貸固定資產(chǎn)800
借固定資產(chǎn)清理60
貸銀行存款60
借固定資產(chǎn)清理323.49
貸資產(chǎn)處置損益323.49
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 07:57
22借原材料160
應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅20.8
貸銀行存款180.8
借銀行存款113
貸主營業(yè)務(wù)收入100
應(yīng)交稅費應(yīng)交增值稅銷項稅13
借主營業(yè)務(wù)成本70
貸庫存商品70
借銀行存款200
貸主營業(yè)務(wù)收入200
借主營業(yè)務(wù)成本140
貸庫存商品140
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/28 08:00
免抵退應(yīng)退稅是200*13%=26
當(dāng)期不得免征和抵扣額200*(13%-9%)=8
當(dāng)期應(yīng)交增值稅13-(20.8-8)-4=-3.8
當(dāng)期應(yīng)退稅額是3.8
當(dāng)期免抵稅額26-3.8=22.2
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