问题已解决
**:某工業(yè)公司根據(jù)合同規(guī)定向北方公司銷售B產(chǎn)品600件,每件800元,共計480000元,以銀行存款代墊運費3000元,應收取的增值稅銷項稅額76800元。價稅款及代墊運費均未收回。 我想的是: 借:主營業(yè)務收入 483000 稅金及附加 76800 貸:應收賬款480000 銀行存款 3000 應交稅費—應交增值稅(銷項稅額)76800 這樣對嗎?
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學員你好,分錄如下
借:應收賬款483000+768000+3000=1254000
貸:主營業(yè)務收入 483000
應交稅費-增值稅-銷項稅額 76800
銀行存款3000
2021 11/07 15:55
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2021 11/07 15:58
為什么主營業(yè)務收入是483000不是480000?下面不是貸銀行存款3000了嘛?
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2021 11/07 15:59
不好意思看錯了,收入480000
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2021 11/07 16:00
那借方的3000是不是應該計入銷售費用,還是直接計入應收賬款哇?
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2021 11/07 16:04
還有借方76800也是計入應收賬款還是,稅金及附加76800?
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2021 11/07 16:19
借:應收賬款480000+76800=556800+3000=
貸:主營業(yè)務收入 480000
應交稅費-增值稅-銷項稅額 76800
銀行存款3000
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2021 11/07 16:20
這都是要由購買方負擔的
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2021 11/07 16:21
好的老師
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2021 11/07 16:23
可否給個五星好評
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