問題已解決
當(dāng)月銷售甲產(chǎn)品一批,價(jià)稅合計(jì)565 000元,給出商業(yè)折扣5%,開出發(fā)票符合管理?xiàng)l件,現(xiàn)金折扣條件是“2/10,n/30”, 5天后收到款項(xiàng),該批商品成本400 000元的會(huì)計(jì)分錄
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借 應(yīng)收 565000*0.95*(1-0.02)=526015 貸主營業(yè)務(wù)收入 526015/1.13 貸應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額 526015/1.13*0.13=60515 收錢借銀行存款526015貸應(yīng)收526015借主營業(yè)務(wù)成本400000貸庫存商品400000
2023 12/14 23:30
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