问题已解决
[例題]甲企業(yè)為增值稅一般納稅人, 增值稅 稅率為13%。原材料采用計(jì)劃成本核算,計(jì)劃 單位成本10元公斤。運(yùn)輸費(fèi)不考慮增值稅?!?019年4月,與A材料相關(guān)的資料如下:●(1) 1日,“原材料一A材料”科目余額20000元(共2 000公斤,其中含3月末驗(yàn)收入庫(kù) 但因發(fā)票賬單未到而以2000元暫估入賬的A材 料200公斤) ;材料成本差異一A材料期初貸 方余額30。 (2) 5日,收到3月未暫估價(jià)入庫(kù)A棉料的發(fā)票 賬單,貨款1800元,增值稅額234元,對(duì)方代 墊運(yùn)輸費(fèi)400元, 全部款項(xiàng)已用轉(zhuǎn)賬支票付訖。(3) 8日,以匯兌結(jié)算方式購(gòu)入A材料3 000公 斤,發(fā)票賬單己收到,貨款36 000元,增值稅 額4680元,運(yùn)雜費(fèi)用1 000元。材料尚未到達(dá), 款項(xiàng)已由銀行存款支付。
FAILED
FAILED
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你好,這個(gè)題目要求做什么?
2020 04/10 18:02
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2020 04/10 20:28
會(huì)計(jì)分錄
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2020 04/10 22:15
1借原材料暫估2000
貸應(yīng)付賬款暫估2000
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2020 04/10 22:15
2借原材料暫估-2000
貸應(yīng)付賬款~暫估-2000
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2020 04/10 22:16
借原材料2200
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額234
貸銀行存款2434
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2020 04/10 22:17
3借在途物資37000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額4680
貸銀行存款41680
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2020 04/10 22:18
4借原材料37000
貸在途物資37000
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2020 04/10 22:20
5借原材料51500
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額6435
銀行存款22065
貸應(yīng)付票據(jù)80000
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2020 04/10 22:21
6借原材料600
貸生產(chǎn)成本600
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2020 04/10 22:23
7借生產(chǎn)成本60000
制造費(fèi)用10000
管理費(fèi)用10000
貸原材料80000
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2020 04/10 22:23
材料成本差異-30/20000*80000=-120
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