蘿卜頭 解答

2016-08-25 13:09

1.收到定金    借：銀行存款     5544
                  貸：預收賬款   5544
2.外購啤酒     借：庫存商品-啤酒   4221.13
                   銷售費用-運雜費  51.6
                   應交稅費-應交增值稅-進項稅額   253.26
                   貸：銀行存款     4526
3.  發(fā)出商品未確認收入時：   借：發(fā)出商品—正常商品22344
                                         --贈送商品 4269.8
                                 貸：庫存商品 —正常商品22344
                                              --贈送商品 4269.8
支付銷售運費時  借：銷售費用-運雜費  504
                    貸：銀行存款   504
4.收到貨之后，確認收入
                         借：銀行存款—正常商品44800
                             預收賬款   5544
                             貸：主營業(yè)務收入-正常商品 43029.05
                                 應交稅費-應交增值稅-銷項稅額  7314.95 
     對于贈送的啤酒， 借：銷售費用  4938.72
                          貸：發(fā)出商品-贈送商品 4221.13
                              應交稅費-應交增值稅-銷項稅額 717.59
     其中，你方需要繳納的增值稅為：717.59-253.26=464.33。因為你是內(nèi)賬，所以分錄是
                       借：管理費用-增值稅稅額  464.33
                           貸：銀行存款  464.33
5.結(jié)轉(zhuǎn)成本     借：主營業(yè)務成本-正常商品 22344
                   貸：發(fā)出商品-正常商品 22344
開具銷售發(fā)票按照17%的增值稅專票。
        以上為賬務處理分錄，供參考！