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收到乙材料200千克,每千克120元,增值稅稅率為13%,對(duì)方墊運(yùn)費(fèi)1000元,增值稅稅率為9%,材料已驗(yàn)收入庫(kù),余款已退回,會(huì)計(jì)分錄怎么做
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你好
借:原材料200*120?+1000?,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)200*120*13%+1000*9%,??貸:預(yù)付賬款等科目(借方合計(jì)金額)
余款已退回,借:銀行存款,貸:預(yù)付賬款等科目
2021 12/02 08:28
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