問題已解決
華豐公司(委托方)委托利達商場(受托方)銷售商品100件,指定銷售價格為1000元/件,該商品成本為600元/件,增值稅稅率為13%。代銷合同規(guī)定,商場仍按每件1000元銷售給顧客,公司按售價的10%向商場支付手續(xù)費。利達商場在實際銷售時,即向買方開具一張增值稅專用發(fā)票,發(fā)票上注明商品售價為100000元,增值稅額為13000元。華豐公司在收到利達商場交來的代銷清單時,向利達商場開具一張相同金額的增值稅專用發(fā)票。 寫出會計分錄
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借發(fā)出商品60000
貸庫存商品60000
2021 03/28 22:05
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2021 03/28 22:05
借應(yīng)收賬款113000
貸主營業(yè)務(wù)收入100000
應(yīng)交稅費銷項稅13000
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2021 03/28 22:06
借主營業(yè)務(wù)成本60000
貸發(fā)出商品60000
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2021 03/28 22:06
借銷售費用10000
貸應(yīng)收賬款10000
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2021 03/28 22:07
借銀行存款103000
貸應(yīng)收賬款103000
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