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2.銷(xiāo)售給A公司甲產(chǎn)品一批,售價(jià)計(jì)20000元,增值稅稅率為13%,增值稅2600元13同時(shí)代墊運(yùn)雜費(fèi)500元,按合同規(guī)定采用托收承付結(jié)算方式,現(xiàn)已辦妥托收手續(xù),貨款未收到。
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你好
借:應(yīng)收賬款?20000*1.13+500??,
貸:主營(yíng)業(yè)務(wù)收入20000 ,?
?應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)20000*13%
?銀行存款?500
2022 04/01 19:48
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2022 04/01 20:03
老師,那個(gè)同時(shí)代墊運(yùn)雜費(fèi)不應(yīng)該是制造費(fèi)用嗎?
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2022 04/01 20:04
你好,銷(xiāo)售環(huán)節(jié)代墊運(yùn)雜費(fèi),借方通過(guò) 應(yīng)收賬款? 核算
這個(gè)不是車(chē)間領(lǐng)用,根本不涉及制造費(fèi)用的?
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2022 04/01 20:05
那老師為什么非要用銀行存款呢?
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2022 04/01 20:06
你好,同時(shí)代墊運(yùn)雜費(fèi)500元,這個(gè)是你的描述,沒(méi)有提到具體的支付方式
貸方可能是庫(kù)存現(xiàn)金,也可能是銀行存款?
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