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A公司銷(xiāo)售一批圖書(shū),取得不含稅銷(xiāo)售額430000元,另外,收取包裝物租金15000元,款項(xiàng)已收到。求銷(xiāo)項(xiàng)稅額和分錄
FAILED
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銷(xiāo)項(xiàng)稅額=430000*0.09+15000/1.09*0.09=39938.53
借:銀行存款483700 貸:主營(yíng)業(yè)務(wù)收入443761.47應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)39938.53
2022 06/02 14:54
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2022 06/02 14:56
包裝物租金不應(yīng)該計(jì)入其他業(yè)務(wù)收入嗎
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2022 06/02 14:58
借:銀行存款483700 貸:主營(yíng)業(yè)務(wù)收入430000 其他業(yè)務(wù)收入 13761.47應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)39938.53
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