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.某公司為增值稅一般納稅人,適用稅率為16%,2018年5月5日銷售產(chǎn)品一批,不含稅價(jià)款為300000元,收到不帶息商業(yè)匯票一張,期限6個(gè)月。該公司持有兩個(gè)月后貼現(xiàn),年貼現(xiàn)率為7%,票據(jù)到期時(shí),付款人按期付款。要求編制銷售產(chǎn)品、票據(jù)貼現(xiàn)和票據(jù)到期的會(huì)計(jì)分錄
FAILED
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你好
銷售產(chǎn)品
借,應(yīng)收票據(jù)348000
貸,主營(yíng)業(yè)務(wù)收入300000
貸,應(yīng)交稅費(fèi)一 應(yīng)增銷項(xiàng)4800
票據(jù)貼現(xiàn)
借,銀行存款343940
借,財(cái)務(wù)費(fèi)用4060
貸,應(yīng)收票據(jù)348000
票據(jù)到期
借,銀行存款348000
貸,應(yīng)收票據(jù)348000
2020 07/31 09:34
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2020 07/31 09:34
.購(gòu)入不需要安裝的機(jī)床一臺(tái),不含稅價(jià)款99450元,含稅運(yùn)費(fèi)6000元(增值稅稅率為10%)款項(xiàng)已支付,機(jī)床已交付生產(chǎn)車(chē)間使用。
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2020 07/31 09:43
你好,
借,固定資產(chǎn)104850
借,應(yīng)交稅費(fèi)一應(yīng)增進(jìn)項(xiàng)99450*13%加上6000*10%
貸,銀行存款
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2020 07/31 10:03
12某企業(yè)為增值稅一般納稅人,適用稅率16%簽發(fā)并經(jīng)銀行承兌期限為6個(gè)月的不帶息銀行承兌匯票,票面金額為100萬(wàn)元。該票據(jù)到期時(shí),企業(yè)應(yīng)支付的金額為多少萬(wàn)元?
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2020 07/31 10:21
你好
該票據(jù)到期時(shí),企業(yè)應(yīng)支付的金額為多少萬(wàn)元?=100*(1加上16%)
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