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分錄題:(1)假設(shè)4.1日東方公司將未到期的不帶息應(yīng)收票據(jù)12000元背書轉(zhuǎn)讓,以取得生產(chǎn)經(jīng)營(yíng)所需的A種材料,取得增值稅專用發(fā)票,注明材料價(jià)款為15000元,適用的增值稅稅率為13%,其余款項(xiàng)以銀行存款支付。編制票據(jù)未到期轉(zhuǎn)讓業(yè)務(wù):(2)假設(shè)4.1日東方公司將未到期的應(yīng)收票據(jù)12000元背書到銀行貼現(xiàn),貼現(xiàn)利息1000元,取得不帶追索權(quán)的銀行存款11000元。編制票據(jù)未到期去銀行貼現(xiàn)業(yè)務(wù)(3)假設(shè)4.1日東方公司將未到期的應(yīng)收票據(jù)背書到銀行貼現(xiàn),取得帶追索權(quán)的銀行存款11000元。編制票據(jù)未到期去銀行貼現(xiàn)業(yè)務(wù)
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1借原材料15000
應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額1950
貸應(yīng)收票據(jù)12000
銀行存款4950
2022 05/02 14:15
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2022 05/02 14:15
2借銀行存款11000
財(cái)務(wù)費(fèi)用1000
貸應(yīng)收票據(jù)12000
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2022 05/02 14:16
3借銀行存款11000
財(cái)務(wù)費(fèi)用1000
貸短期借款12000
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