问题已解决
聯(lián)華公司為增值稅一般納稅企業(yè),增值稅稅率13%,該企業(yè)2021年12月發(fā)生下列經(jīng)濟業(yè)務(wù): 提問:如何編制上述業(yè)務(wù)的相關(guān)會計分錄。(金額單位用萬元表示,保留兩位小數(shù))
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
1借原材料52
應(yīng)交稅費應(yīng)交增值稅進項稅額6.68
貸銀行存款58.68
2022 04/09 20:08
![](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)
2022 04/09 20:08
2借固定資產(chǎn)清理900
累計折舊600
貸固定資產(chǎn)1500
![](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)
2022 04/09 20:09
借銀行存款1130
貸固定資產(chǎn)清理1000
應(yīng)交稅費應(yīng)交增值稅銷項稅130
![](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)
2022 04/09 20:09
借固定資產(chǎn)清理5
貸銀行存款5
![](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)
2022 04/09 20:09
借固定資產(chǎn)清理95
貸資產(chǎn)處置損益95
![](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)
2022 04/09 20:10
3借銀行存款678
貸主營業(yè)務(wù)收入600
應(yīng)交稅費應(yīng)交增值稅銷項稅78
![](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)
2022 04/09 20:10
借主營業(yè)務(wù)成本500
貸庫存商品500
![](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)
2022 04/09 20:10
借稅金及附加60
貸應(yīng)交稅費-應(yīng)交消費稅60
![](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)
2022 04/09 20:11
4借委托加工物資80
貸原材料80
![](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)
2022 04/09 20:12
代扣代繳消費稅的計算(80+20)/(1-0.1)*0.1=11.11
借委托加工物資20
應(yīng)交稅費應(yīng)交增值稅進項稅額2.6
-應(yīng)交消費稅11.11
貸銀行存款33.71
![](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)
2022 04/09 20:13
5借長期股權(quán)投資1130
貸主營業(yè)務(wù)收入1000
應(yīng)交稅費應(yīng)交增值稅銷項稅130
![](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)
2022 04/09 20:13
借主營業(yè)務(wù)成本660
存貨跌價準(zhǔn)備40
貸庫存商品700
![](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)
2022 04/09 20:13
借稅金及附加100
應(yīng)交稅費應(yīng)交消費稅100
![](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)
2022 04/09 20:14
6借管理費用 0.13
貸銀行存款0.13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
小夢 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/09 20:31
老師第一問原材料為什么是52???
![](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)
2022 04/09 20:38
借原材料502
應(yīng)交稅費應(yīng)交增值稅進項稅額65.18
貸銀行存款567.18
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
小夢 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/09 20:47
老師,第七問和第八問怎么做呢?
![](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)
2022 04/09 20:53
7應(yīng)交增值稅的計算是
130+78+130-65.18-2.6=270.22
應(yīng)交消費稅是100+60=160
應(yīng)交城建稅(270.22+160)*0.07=30.12
教育費附加(270.22+160)*0.03=12.91
地方教育費(270.22+160)*0.02=8.6