【文章內(nèi)容簡(jiǎn)介】 000 （ 4）借款到期時(shí)：借：長期借款 1240000 貸：銀行存款 1240000 ： A企業(yè)采用分期收款方式向某企業(yè)銷售產(chǎn)品一批，價(jià)款為 50,000元，合同約定分五期平均付款。該產(chǎn)品成本為 40,000元，增值稅率為 17%。 A企業(yè)為一般納稅人。 要求：編制 A企業(yè)有關(guān)銷售業(yè)務(wù)的會(huì)計(jì)分錄。 （ 1）發(fā)出商品時(shí)：借：分期收款發(fā)出商品 40000 貸：庫存商品 40000 （ 2）按合同收到第一期應(yīng)收的貨款時(shí)：借：銀行存款 11700 貸：主營業(yè)務(wù)收入 10000 應(yīng)交稅金 應(yīng)交增值稅（銷項(xiàng)） 1700 （ 3）結(jié)轉(zhuǎn)銷售成本：借：主營業(yè)務(wù)成本 8000 貸：分期收款發(fā)出商品 8000 ：某企業(yè)為一般納稅人， 6月份發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)： （ 1）銷售產(chǎn)品 200件，每件售價(jià) 320元，成本 200元，該企業(yè)采用交款提貨銷售方式，已將提貨單和發(fā)票賬單交給購貨單位，并收到購貨方轉(zhuǎn)賬支票存入銀行。 （ 2）采用托收承兌結(jié)算方式向外地銷售一批產(chǎn)品，售價(jià)總額為 50,000元（不含增值稅），產(chǎn)品成本為 35,000元，代墊運(yùn)雜費(fèi) 1600元，已辦妥托收手續(xù)。 （ 3）采用分期收款結(jié)算方式銷售產(chǎn)品一批，價(jià)值 600,000元，分 5個(gè)月收款，每月收取價(jià)款的 20%，當(dāng)月已收到20%的價(jià)款。該批產(chǎn)品成本為售價(jià)的 75%。 （ 4）上年度售出的產(chǎn)品因質(zhì)量問題發(fā)生退貨，產(chǎn)品售價(jià)為 15,000元，增值稅為 2,550元，成本為售價(jià)的 70%，退回產(chǎn)品已經(jīng)入庫，并開出支票，退還貨款和增值稅。 （ 5）開出轉(zhuǎn)賬支票支付廣告費(fèi) 5,600元。 （ 6）計(jì)算結(jié)轉(zhuǎn)本月的城市維護(hù)建設(shè)稅 8,900元。 （ 7）計(jì)算本月的教育費(fèi)附加 3,000元。 （ 8）本月發(fā)生捐贈(zèng)支出為 22,000元，已用銀行存款支付。 （ 9）計(jì)算本月實(shí)現(xiàn)的利潤總額，并轉(zhuǎn)入“本年利潤“賬戶。 要求：根據(jù)以上資料，編制有關(guān)會(huì)計(jì)分錄。 （ 1）借：銀行存款 74880 貸：主營業(yè)務(wù)收入 64000 應(yīng)交稅金 — 應(yīng)交增值稅（銷項(xiàng)） 10880 借：主營業(yè)務(wù)成本 40000 貸：庫存商品 40000 （ 2）借：應(yīng)收賬款 60100 貸：主營業(yè)務(wù)收入 50000 應(yīng)交稅金 — 應(yīng)交增值稅（銷項(xiàng)） 8500 銀行存款 1600 借：主營業(yè)務(wù)成本 35000 貸：庫存商品 35000 （ 3）借：分期收款發(fā)出商品 450000 貸：庫存商品 450000 借：主營業(yè)務(wù)成本 90000 貸：分期收款發(fā)出商品 90000 （ 4）借：主營業(yè)務(wù)收入 15000 應(yīng)交稅金 — 應(yīng)交增值稅（銷項(xiàng)） 2550 貸：銀行存款 17550 借：庫存商品 10500 貸：主營業(yè)務(wù)成本 10500 （ 5）借：營業(yè)費(fèi)用 5600 貸：銀行存款 5600 （ 6）借：主營業(yè)務(wù)稅金及附加 8900 貸：應(yīng)交稅金 — 應(yīng)交城市維護(hù)建設(shè)稅 8900 （ 7）借：主營業(yè)務(wù)稅金及附加 3000 貸：其他應(yīng)交款 — 應(yīng)交教育附加費(fèi) 3000 （ 8）借：營業(yè)外支出 22021 貸：銀行存款 22021 （ 9）借：主營業(yè)務(wù)收入 219000 貸：本年利潤 219000 借：本年利潤 194000 貸：主營業(yè)務(wù)成本 154500 營業(yè)費(fèi)用 5600 主營業(yè)務(wù)稅金及附加 11900 營業(yè)外支出 22021 資料： A企業(yè) 19**年全年利潤總額（稅前會(huì)計(jì)利潤）為 900萬元，本年收到的國庫券利息收入為 6萬元，年末應(yīng)收賬款余額為 1000萬元，計(jì)提的壞賬準(zhǔn)備為 80萬元，固定資產(chǎn)減值準(zhǔn)備 50萬元，所得稅稅率為 33%。假如本年內(nèi)無其他納稅調(diào)整因素。 要求：采用應(yīng)付稅款法對(duì)所得稅進(jìn)行會(huì)計(jì)處理。 國庫券利息收入免征企業(yè)所得稅，計(jì)提的固定資產(chǎn)減值準(zhǔn)備稅前不準(zhǔn)扣除，準(zhǔn)予低扣的壞賬準(zhǔn)備為： 1000*5%0=5（萬元） 應(yīng)納所得稅額 =9006+50+（ 805） =1019（萬元） 應(yīng)納所得稅額 =1019*33%=（萬元） 借：所得稅 3362700 貸：應(yīng)交稅金 — 應(yīng)交所得稅 3362700 實(shí)際上繳時(shí)：借：應(yīng)交稅金 — 應(yīng)交所得稅 3362700 貸：銀行存款 3362700 年末結(jié)轉(zhuǎn)所得稅時(shí)：借：本年利潤 3362700 貸：所得稅 3362700 請(qǐng)您務(wù)必刪除一下內(nèi)容， O(∩ _∩ )O 萬分謝謝?。。?2021 年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄 Indonesia has emerged as a top vacation destination for Chinese this summer, along with Thailand39。s Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta Internatio nal Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped on arrival. Officially, it is called the free visa scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking extensions will need to get paid visas from that country39。s missions inBeijing, Shanghai, Guangzhou or Hong Kong, according to an official at the Indonesia embassy in Beijing. Santo Darmosumarto, head of the embassy39。s information, social and cultural section, says the new policy is aimed at strengthening peopletopeople contacts between the two countries. Dai Yu, marketing director of Ctrip, a major Chinese online travel agency, says: We39。ve seen a nearly 50 percent growth over the previous month in the number of Chinese tourists to Bali since the policy was announced. During his trip to China in March, Indonesian President Joko Widodo proposed that his country and China aim to increase twoway visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. The Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China, says Darmosumarto. In 2021, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year