免費問答

1借原材料59.4 應(yīng)交稅費應(yīng)交增值稅進(jìn)項6.6 貸銀行存款66 借委托加工物資59.4 貸原材料59.4 借委托加工物資4 應(yīng)交稅費應(yīng)交增值稅進(jìn)項0.36 貸銀行存款4.36 借委托加工物資8 應(yīng)交稅費應(yīng)交增值稅進(jìn)項1.04 貸銀行存款04 借委托加工物資8 應(yīng)交稅費應(yīng)交增值稅進(jìn)項1.04 貸銀行存款9.04 代扣代繳消費稅的計算 （59.4+4+8）/（1-0.15）*0.15=12.6 借應(yīng)交稅費-應(yīng)交消費稅12.6 貸銀行存款12.6 借原材料59.4+4+8=71.4 貸委托加工物資71.4 2.借原材料400 應(yīng)交稅費應(yīng)交增值稅進(jìn)項52 貸銀行存款452 3.借銀行存款1186.5 貸主營業(yè)務(wù)收入1050 應(yīng)交稅費應(yīng)交增值稅銷項稅136.5 應(yīng)交消費稅的計算是 750*0.11+300*0.56+300*250/10000+200*150/10000=261 借稅金及附加261 貸應(yīng)交稅費應(yīng)交消費稅261 5借原材料48 應(yīng)交稅費應(yīng)交增值稅進(jìn)項48*0.13=6.24 貸主營業(yè)務(wù)收入48 應(yīng)交稅費應(yīng)交增值稅銷項稅6.24 消費稅是30*1.7*0.36+30*150/10000=18.81 借稅金及附加18.81 貸應(yīng)交稅費應(yīng)交消費稅18.81 6.待處理財產(chǎn)損益16.47 貸原材料15 應(yīng)交稅費應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出1.47