问题已解决
企業(yè)2019年3月31日銷售產(chǎn)品一批,價款30萬元,增值稅率13%,收到A公司開出不帶息商業(yè)承兌匯票一張,期限6個月(銀行有追索權(quán)),企業(yè)持有2個月后貼現(xiàn),年貼現(xiàn)利率10%,票據(jù)到期A公司無力承兌。要求:編制銷售產(chǎn)品,票據(jù)貼現(xiàn),票據(jù)到期的會計分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
借應(yīng)收賬款33.9
貸主營業(yè)務(wù)收入30
應(yīng)交稅費應(yīng)交增值稅銷項稅3.9
2023 10/30 10:42
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/30 10:44
貼現(xiàn)凈額是
33.9-33.9*10%*4/12=32.77
貼現(xiàn)凈值33.9*10%*4/12=1.13
借銀行存款32.77
財務(wù)費用1.13
貸應(yīng)收票據(jù)33.9
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/30 10:44
第一個分錄
借應(yīng)收票據(jù)33.9
貸主營業(yè)務(wù)收入30
應(yīng)交稅費應(yīng)交增值稅銷項稅3.9
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/30 10:44
借銀行存款33.9
貸應(yīng)收票據(jù)33.9
![](/wenda/img/newWd/sysp_btn_eye.png)