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E小公司為增值稅一般納稅人,2019年3月5日該公司銷售一批產(chǎn)品,按價(jià)目表標(biāo)明的價(jià)格為30 000元(不含稅)。由于是成批銷售,E公司給予購貨方10%的商業(yè)折扣,則應(yīng)收賬款的入賬金額為( )元。
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您好,企業(yè)按照扣除商業(yè)折扣后的金額確認(rèn)收入,然后按照這個(gè)營業(yè)收入計(jì)算增值稅,一起計(jì)入應(yīng)收賬款。應(yīng)收賬款的入賬金額應(yīng)該是30 000元扣除10的商業(yè)折扣后,加上增值稅金額。
2021 11/11 13:54
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2021 11/11 13:55
那答案是啥啊
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2021 11/11 14:00
您好,按13的銷項(xiàng)稅稅率,金額應(yīng)該為30000*(1-10%)*(1+13%)=30510元
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2021 11/11 14:00
謝謝老師
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2021 11/11 14:01
您好,應(yīng)該的,不用謝
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2021 11/11 14:06
因資金周轉(zhuǎn)需要,甲小企業(yè)于2019年5月20日將一張本年4月23日簽發(fā)的、面值為10000元,期限為90天的不帶息商業(yè)承兌匯票向銀行申請貼現(xiàn),年貼現(xiàn)率10%,不考慮其他因素,則下列賬務(wù)處理不正確的是( )
A實(shí)際收到銀行存款9825元
B貼現(xiàn)息記入財(cái)務(wù)費(fèi)用175元
C貼現(xiàn)時(shí)應(yīng)減少應(yīng)付票據(jù)面值10000元
D貼現(xiàn)天數(shù)為63天
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2021 11/11 14:09
本題正確答案是:C
貼現(xiàn)時(shí)應(yīng)減少應(yīng)收票據(jù)面值10000元
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2021 11/11 14:10
老師,急求??!
FAILED
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2021 11/11 14:10
老師,救命
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2021 11/11 14:12
您好,同學(xué)應(yīng)該選擇B,不同問題需要重新提問
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2021 11/11 14:13
老師,有沒有具體過程
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2021 11/11 14:13
急求,謝謝
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2021 11/11 14:14
具體計(jì)算過程如下,=5000*1200+60000+20000+18000
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2021 11/11 14:15
謝謝老師
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2021 11/11 14:17
你好,應(yīng)該的,有什么問題,都可以找我
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