问题已解决
編制會計分錄 (1)用銀行存款購入不需要安裝的設(shè)備一臺,取得的增值稅專用發(fā)票標(biāo)明設(shè)備買價100000元,增值稅額13000元;另用現(xiàn)金支付運費500元,運費發(fā)票為增值稅普通發(fā)票。設(shè)備已交付車間使用。 (2)購入一條需要安裝的生產(chǎn)線,取得的增值稅專用發(fā)票標(biāo)明買價為300000元,增值稅額為39000元,款項已用轉(zhuǎn)賬支票支付。 (3)用現(xiàn)金支付上述生產(chǎn)線的運費,取得的增值稅專用發(fā)票顯示不含稅價款為5000元,增值稅額為450元。 (4)為了安裝生產(chǎn)線,耗用甲材料8000元。 (5)開出轉(zhuǎn)賬支票支付生產(chǎn)線的安裝費,取得增值稅普通發(fā)票,價稅合計金額為15000元。 (6)生產(chǎn)線安裝完工,已交付車間使用 為什么最后固定資產(chǎn)為328000
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你哈,同學(xué),具體過程如下
1,借固定資產(chǎn)100000+500=100500
應(yīng)交稅費應(yīng)交增值稅13000
貸銀行存款100000+13000=113000
庫存現(xiàn)金500
2023 11/28 18:25
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冉老師 
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2023 11/28 18:25
2,借在建工程300000
應(yīng)交稅費應(yīng)交增值稅39000
貸銀行存款339000
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冉老師 
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2023 11/28 18:25
3,借在建工程5000
應(yīng)交稅費應(yīng)交增值稅450
貸銀行存款5450
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冉老師 
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2023 11/28 18:26
4,借在建工程8000
貸原材料8000
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冉老師 
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2023 11/28 18:26
5,借在建工程15000
貸銀行存款15000
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冉老師 
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2023 11/28 18:27
6,借固定資產(chǎn)300000+5000+8000+15000=328000
貸在建工程328000
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