问题已解决
6.甲企業(yè)為增值稅-般納稅人,2017年 發(fā)生如下與交易性金融資產(chǎn)相關(guān)的經(jīng)濟(jì)業(yè)務(wù): (1) 4月12日,從深圳證券交易所購入乙企業(yè)股票20000股, 該股票的購買價為905000元(其中含已宣告尚未發(fā)放的現(xiàn)金股利5000元),另支付相關(guān)交易費(fèi)用3000元,取得的增值稅專用發(fā)票上注明的增值稅稅額為180元,發(fā)票已通過稅務(wù)機(jī)關(guān)認(rèn)證。甲企業(yè)將該股票劃分為交易性金融資產(chǎn)。



上邊烙下了應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額 180
2020 01/02 16:27

84784950 

2020 01/02 16:31
1.大宇公司為增值稅一般納稅人,銷售貨物適用增值稅率17%,,2017年6月份發(fā)生與應(yīng)收賬款有關(guān)的經(jīng)濟(jì)業(yè)務(wù)如下:
(1)1日,應(yīng)收賬款余額為2390萬元,其中應(yīng)收甲公司150萬元,應(yīng)收乙公司2000萬元,應(yīng)收丙公司160萬元,應(yīng)收丁公司80萬元。

84784950 

2020 01/02 16:31
老師,要會計(jì)分錄

84784950 

2020 01/02 16:32
(2)5日,銷售一批產(chǎn)品給丙公司,商品標(biāo)價250萬元(不含稅),大宇公司給予丙公司20%的商業(yè)折扣,并按折扣后的金額開具了增值稅專用發(fā)票,貨款尚未收到。大宇公司在合同中規(guī)定的折扣條件為2/10,1/20,N/30(假定計(jì)算現(xiàn)金折扣時不考慮增值稅)

84784950 

2020 01/02 16:32
(3)18日,收到甲公司所欠貨款,款項(xiàng)存入銀行。

84784950 

2020 01/02 16:33
(4)22日,收到丙公司前欠貨款及本月5日銷售貨款,

暖暖老師 

2020 01/02 16:35
2借應(yīng)收賬款227.2
貸主營業(yè)務(wù)收入200
應(yīng)交稅費(fèi)-銷項(xiàng)稅額27.2

84784950 

2020 01/02 16:36
第三題呢老師

84784950 

2020 01/02 16:38
老師第二題不考慮增值稅

暖暖老師 

2020 01/02 16:38
借銀行存款150
貸應(yīng)收賬款-甲150
4銀行存款160
貸應(yīng)收賬款-丙160

84784950 

2020 01/02 16:40
老師第二題不考慮增值稅 您再看一下

暖暖老師 

2020 01/02 16:43
沒有說什么時候收到,不做賬

暖暖老師 

2020 01/02 16:44
只有實(shí)際付款后才做現(xiàn)金折讓那個

84784950 

2020 01/02 16:46
甲企業(yè)為增值稅-般納稅人,2017年 發(fā)生如下與交易性金融資產(chǎn)相關(guān)的經(jīng)濟(jì)業(yè)務(wù):
(1) 4月12日,從深圳證券交易所購入乙企業(yè)股票20000股, 該股票的購買價為905000元(其中含已宣告尚未發(fā)放的現(xiàn)金股利5000元),另支付相關(guān)交易費(fèi)用3000元,取得的增值稅專用發(fā)票上注明的增值稅稅額為180元,發(fā)票已通過稅務(wù)機(jī)關(guān)認(rèn)證。甲企業(yè)將該股票劃分為交易性金融資產(chǎn)。

84784950 

2020 01/02 16:46
(2) 6月30日,甲企業(yè)持有乙企業(yè)股票的市價為920000元。

84784950 

2020 01/02 16:47
(3) 7月6日,乙企業(yè)宣告以每股0.2元發(fā)放上年度的現(xiàn)金股利。7月10日, 甲企業(yè)收到乙企業(yè)向其發(fā)放的現(xiàn)金股利,假定股利不考慮相關(guān)稅費(fèi)。

84784950 

2020 01/02 16:47
(4) 7月18日,將持有的乙企業(yè)股票全部出售,售價為1006 000元, 轉(zhuǎn)讓該金融商品應(yīng)交增值稅為6000元。

暖暖老師 

2020 01/02 16:48
借交易性金融資產(chǎn)-成本900000
應(yīng)收股利 5000
投資收益 3000
應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額180
貸其他貨幣資金 908180

84784950 

2020 01/02 16:56
后面三個題呢老師

暖暖老師 

2020 01/02 16:57
我回復(fù)你個你就回答過來才可以寫
借交易性金融資產(chǎn)-公允價值變動 20000
貸公允價值變動損益 20000
要回一下

84784950 

2020 01/02 16:59
老師第3題

暖暖老師 

2020 01/02 16:59
借應(yīng)收股利4000
貸投資收益4000

暖暖老師 

2020 01/02 17:00
借銀行存款4000
貸應(yīng)收股利4000

84784950 

2020 01/02 17:01
第4題老師

暖暖老師 

2020 01/02 17:03
借其他貨幣資金1006000
投資收益80000
貸交易性金融資產(chǎn)-成本 900000
公允價值變動20000
應(yīng)交稅費(fèi)-銷項(xiàng)稅額 6000
