问题已解决
資料:某公司為增值稅一般納稅人,2019年公司部分應(yīng)收票據(jù)業(yè)務(wù)如下(“應(yīng)收票據(jù)”、“應(yīng)交稅費(fèi)”需設(shè)置明細(xì)科目核算): (1)2019年5月5日,銷(xiāo)售一批商品給甲公司,價(jià)款為100,000元,增值稅稅額為13,000元,商品已發(fā)出。根據(jù)雙方合同約定,甲公司交來(lái)一張票面金額為113,000元、期限為60天的不帶息商業(yè)承兌匯票。根據(jù)業(yè)務(wù)編制會(huì)計(jì)分錄。 (2)2019年6月7日,銷(xiāo)售一批商品給乙公司,價(jià)款為300,000元,增值稅稅額為39,000元,商品已發(fā)出。根據(jù)雙方合同約定,乙公司交來(lái)一張票面金額為339,000元、期限為6個(gè)月的商業(yè)承兌匯票。根據(jù)業(yè)務(wù)編制會(huì)計(jì)分錄。 (3)2019年7月4日,上述甲公司交來(lái)的商業(yè)承兌匯票到期,甲公司無(wú)款支付。根據(jù)業(yè)務(wù)編制會(huì)計(jì)分錄。 (4)2019年9月14日,將乙公司交來(lái)的商業(yè)承兌匯票到銀行申請(qǐng)貼現(xiàn),貼現(xiàn)率為9%。計(jì)算到期值、貼現(xiàn)期、貼現(xiàn)利息、貼現(xiàn)凈額。 (5)根據(jù)上題編制會(huì)計(jì)分錄。
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1借應(yīng)收票據(jù)甲公司113000
貸主營(yíng)業(yè)務(wù)收入100000
應(yīng)交稅費(fèi)銷(xiāo)項(xiàng)稅額13000
2020 03/17 14:59
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暖暖老師 
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2020 03/17 14:59
2借應(yīng)收票據(jù)一乙公司339000
貸主營(yíng)業(yè)務(wù)收入300000
應(yīng)交稅費(fèi)銷(xiāo)項(xiàng)稅額39000
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暖暖老師 
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2020 03/17 15:02
3借應(yīng)收賬款113000
貸應(yīng)收票據(jù)甲公司113000
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暖暖老師 
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2020 03/17 15:03
4到期值是339000
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暖暖老師 
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2020 03/17 15:03
貼現(xiàn)期是12.7號(hào)費(fèi)
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暖暖老師 
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2020 03/17 15:05
貼現(xiàn)息的計(jì)算是339000*9%*81/360=6864.75
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暖暖老師 
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2020 03/17 15:05
凈值是339000-6864.75=332135.25
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暖暖老師 
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2020 03/17 15:07
借銀行存款332135.25
財(cái)務(wù)費(fèi)用6864.75
貸應(yīng)收票據(jù)乙公司339000
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84784996 
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2020 03/17 15:08
到期值是怎么算出來(lái)的
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暖暖老師 
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2020 03/17 15:09
是無(wú)息的,就是票據(jù)本期的價(jià)值339000
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