问题已解决
老師麻煩幫我看一下第五小題
FAILED
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,學(xué)員,是寫分錄嗎
2023 09/09 10:48
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2023 09/09 10:48
是的老師
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2023 09/09 10:49
老師,這是我寫的,但是答案不對(duì)
FAILED
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2023 09/09 10:52
學(xué)員,答案可以發(fā)一下嗎,老師對(duì)比差異,給你解答原因
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2023 09/09 11:03
老師你看一下
FAILED
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2023 09/09 11:05
這個(gè)題目答案有問題,因?yàn)槎惵蔬€是用的老稅率16%
現(xiàn)在稅率是13%了
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2023 09/09 11:11
那他的固定資產(chǎn)清理為啥是30,不是5
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2023 09/09 11:12
答案是兩條線的,沒有交叉
一條是資產(chǎn)賬面價(jià)值結(jié)轉(zhuǎn)固定資產(chǎn)清理
一條是收款的實(shí)際收入不含稅的計(jì)入固定資產(chǎn)清理,所以是30
這兩條線的固定資產(chǎn)清理差額,轉(zhuǎn)到資產(chǎn)處置損益科目
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2023 09/09 11:19
那應(yīng)交稅費(fèi)為啥是4.8
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2023 09/09 11:20
最后固定資產(chǎn)清理不就剩了5
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2023 09/09 11:20
不應(yīng)該是5*增值稅稅率嗎
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2023 09/09 11:23
這個(gè)題目是老題目的,稅率按照16%,現(xiàn)在是按照13%
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2023 09/09 11:23
應(yīng)交稅費(fèi)增值稅是按照不含稅銷售額計(jì)算的,不是差額的
所以是34.8/(1+13%)*13%
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2023 09/09 11:24
增值稅是按照銷售額計(jì)算的
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