2019年7月份發(fā)生如下業(yè)務(wù): 1、2日,向甲公司購進(jìn)400件A牌男襯衣,每件進(jìn)價(jià)80元,計(jì)32000元,增值稅4160元,運(yùn)費(fèi)300元,運(yùn)費(fèi)增值稅27元,以上款項(xiàng)以支票付清,商品同時(shí)驗(yàn)收入庫。 2、4、日,向乙公司購進(jìn)600件A牌男衣,每件進(jìn)價(jià)80元,計(jì)48000元,增值稅6240元。運(yùn)費(fèi)500元,運(yùn)費(fèi)增值稅45元,以上款項(xiàng)開出一張金額為54785元商業(yè)承兌匯票支付商品尚未運(yùn)到。 3.5日,向丙公司購進(jìn)800件A牌男衣,每件進(jìn)價(jià)80元計(jì)64000元,增值稅8320元,貨稅款共72320元。根據(jù)購貨合同規(guī)定,采用預(yù)付貨款方式,現(xiàn)以存款預(yù)付貨稅款共30000元,余款到貨再付清。 4.9日,向乙公司購進(jìn)的A牌男衣到貨450件,已驗(yàn)收入庫,剩余150件尚未到貨。 5、16日,向甲公司購進(jìn)500件A牌男襯衣,每件進(jìn)價(jià)80元,計(jì)40000元,增值稅5200元,運(yùn)費(fèi)400元,運(yùn)費(fèi)增值稅36元,發(fā)票賬單已收到,但款項(xiàng)尚未支付,商品已驗(yàn)收入庫。 6、20日,以存款支付上甲公司貨稅款共45636元。 7.20日,向乙公司購進(jìn)的A牌男襯衣到貨150件,已驗(yàn)收入庫。
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