问题已解决
老師,請教一下這一題
FAILED
FAILED
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1借原材料200
應(yīng)交稅費應(yīng)交增值稅進項稅26
貸銀行存款226
2023 10/16 14:44
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暖暖老師 
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2023 10/16 14:45
2借應(yīng)收賬款90.4
貸主營業(yè)務(wù)收入80
應(yīng)交稅費應(yīng)交增值稅銷項稅10.4
借稅金及附加8
貸應(yīng)交稅費應(yīng)交消費稅8
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暖暖老師 
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2023 10/16 14:45
3借銀行存款6.36
累計攤銷2
貸無形資產(chǎn)5
應(yīng)交稅費應(yīng)交增值稅銷項稅0.36
資產(chǎn)處置損益3
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暖暖老師 
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2023 10/16 14:46
4借應(yīng)收賬款339
貸主營業(yè)務(wù)收入300
應(yīng)交稅費應(yīng)交增值稅銷項稅39
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暖暖老師 
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2023 10/16 14:47
5借固定資產(chǎn)清理300
累計折舊700
貸固定資產(chǎn)1000
借銀行存款654
貸固定資產(chǎn)清理600
應(yīng)交稅費應(yīng)交增值稅銷項稅54
借固定資產(chǎn)清理3
貸銀行存款3
借固定資產(chǎn)清理297
貸資產(chǎn)處置損益297
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暖暖老師 
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2023 10/16 14:48
6借投資收益0.24
貸應(yīng)交稅費轉(zhuǎn)讓金融資產(chǎn)增值稅0.24
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暖暖老師 
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2023 10/16 14:48
7借銀行存款3020
累計攤銷1200
貸無形資產(chǎn)3000
應(yīng)交稅費應(yīng)交增值稅銷項稅220
資產(chǎn)處置損益1000
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暖暖老師 
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2023 10/16 14:49
8借稅金及附加10
貸應(yīng)交稅費10
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暖暖老師 
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2023 10/16 14:50
9本月應(yīng)交增值稅的計算
10.4+0.36+39+54+220+0.24-26=298
借應(yīng)交稅費轉(zhuǎn)出未交增值稅298
貸應(yīng)交稅費未交增值稅298
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暖暖老師 
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2023 10/16 14:50
10借稅金及附加29.8
貸應(yīng)交稅費應(yīng)交城建稅298*0.07=20.86
-應(yīng)交教育費附加298*0.03=8.94
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