问题已解决
老師,麻煩幫我看一下這個(gè)題
FAILED
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你好 這個(gè)做下計(jì)算 做完一起發(fā)出
2023 06/12 12:19
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2023 06/12 12:19
好的,謝謝老師!
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來來老師 
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2023 06/12 12:56
增值稅 白酒銷項(xiàng) =(600000+23200/1.13)*0.13=80669.03?
啤酒銷項(xiàng) =2200*0.13*120=34320.00?
視同銷售增值稅 =50/1.13*0.13*(3+2)=28.76?
進(jìn)項(xiàng) =200000*(1%+9%)= 20000.00?
應(yīng)交增值稅=80669.03+34320+28.76-20000=95017.79?
消費(fèi)稅 白酒 =(600000+23200/1.13)*0.2+10000*0.5*2= 134106.19?
啤酒 =120*220=26400.00?
視同銷售增值稅=50/1.13*0.2+0.5*2*5= 13.85?
應(yīng)交消費(fèi)稅=134106.19+26400+13.85=160520.04?
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2023 06/12 15:52
老師,可以每一個(gè)小題分開嗎?
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2023 06/12 15:55
你好 這個(gè)是每一個(gè)()條件分開的
您看是那個(gè)有問題呢?這邊再展開探討
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2023 06/12 17:10
還需要每一個(gè)小題的分錄
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來來老師 
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2023 06/12 17:49
不好意思 前面消費(fèi)稅計(jì)算少了一下數(shù)量
視同銷售增值稅=50/1.13*0.2*5+0.5*2*5=50/1.13*5*0.2+0.5*2*5=50*5/1.13*0.2+0.5*2*5=49.2477876106=49.25
1借:銀行存款等60000*1.13+23200+23200/1.13*0.13=93669.03
貸:主營業(yè)務(wù)收入60000
應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng) 80669.03
其他應(yīng)付款-押金23200
借:稅金及附加 134106.9
貸:應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅134106.9
2借:銀行存款等120*2200*1.13+300*120=334320
貸:主營業(yè)務(wù)收入2200*120=264000
應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)34320
其他應(yīng)付款-押金12*300=3600
借:稅金及附加 26400
貸:應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅26400
3借:銷售費(fèi)用30*2+2*(50/1.13*0.13+50/1.13*0.2)+0.5*2*2=91.203539823=91.20
應(yīng)付職工薪酬-福利30*3+3*(50/1.13*0.13+50/1.13*0.2)+3*0.5*2=136.805309735=136.81
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅28.76
-應(yīng)交消費(fèi)稅49.25
庫存商品5*30=150
4借:原材料 200000*(1-9%)=182000
應(yīng)交稅費(fèi)-應(yīng)交增值稅 200000*0.09=18000
貸:銀行存款等200000
生產(chǎn)領(lǐng)用后加1%
借:生產(chǎn)成本 2000
貸:原材料 182000/(1-9%)*0.01=2000
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