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辛苦老師看一下這個(gè)大題
FAILED
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1.
借:工程物資 1400
? ? 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)238
貸:銀行存款 1638
借:在建工程 1948
貸:工程物資 1400
? ? 庫(kù)存商品 160
? ? 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額) 26? 200*13%
? ? 應(yīng)付職工薪酬 362
借:固定資產(chǎn) 1948
貸:在建工程 1948
2.
2018年累計(jì)折舊=(1948-60)/20*(1+4/12)=125.87
3.
借:投資性房地產(chǎn) -成本2200
? ? 累計(jì)折舊 125.87
貸:固定資產(chǎn) 1948
? ? 其他綜合收益 377.87
4.
借:投資性房地產(chǎn)-公允價(jià)值變動(dòng) 200
貸:公允價(jià)值變動(dòng)損益 200
5.
借:銀行存款 240
貸:其他業(yè)務(wù)收入 240
6.
借:銀行存款 2500
貸:其他業(yè)務(wù)收入 2500
借:其他業(yè)務(wù)成本 2400
貸:投資性房地產(chǎn)-成本 2200
? ? ? ? ? ? ? ? -公允價(jià)值變動(dòng) 200
借:公允價(jià)值變動(dòng)損益 200
貸:其他業(yè)務(wù)成本 200
借:其他綜合收益 377.87
貸:其他業(yè)務(wù)成本 377.87
2022 05/24 11:47
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2022 05/24 14:30
增值稅稅率不是17%嗎?
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2022 05/24 14:31
26200是怎么來(lái)的,老師
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2022 05/24 14:38
噢,26200是我打看錯(cuò)了 那個(gè)增值稅題目好像是說(shuō)17%
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2022 05/24 14:40
老師,你第一個(gè)里面的分錄借貸不相等
會(huì)子老師 
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2022 05/24 17:36
是17%,習(xí)慣了稅率是13%,你調(diào)整一下
會(huì)子老師 
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2022 05/24 17:37
后面的固定資產(chǎn)入帳價(jià)值和折舊等也調(diào)整一下
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2022 05/24 19:30
借代好像也不太相等
會(huì)子老師 
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2022 05/24 21:33
第一個(gè)分錄里嗎?是相等的啊
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