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企業(yè)銷售產(chǎn)品一批,售價(jià)100萬元,成本80萬元,增值稅稅率為13%。根據(jù)要求,編制相應(yīng)的會(huì)計(jì)分錄: 1)情形一,確認(rèn)會(huì)計(jì)收入與增值稅納稅義務(wù)同時(shí)發(fā)生; 2)情形二,確認(rèn)會(huì)計(jì)收入早于發(fā)生增值稅納稅義務(wù); 3)情形三,發(fā)生增值稅納稅義務(wù)早于確認(rèn)會(huì)計(jì)收入
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1借應(yīng)收賬款113
貸主營業(yè)務(wù)收入100
應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅13
借主營業(yè)務(wù)成本80
貸庫存商品80
2022 10/08 15:46
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2022 10/08 15:48
2借應(yīng)收賬款100
貸主營業(yè)務(wù)收入100
借借主營業(yè)務(wù)成本80
貸庫存商品80
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暖暖老師 
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2022 10/08 15:48
3借發(fā)出商品80
貸庫存商品80
借應(yīng)收賬款13
貸應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅13
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