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vovikov84 [41]
3 years ago
6

DN Hoàng Mai áp dụng kế toán hàng tồn kho theo phương pháp kê khai thường xuyên, tính giá hàng tồn kho theophương pháp thực tế đ

ích danh, tính thuế GTGT theo phương pháp khấu trừ. Trong kỳ có các nghiệp vụ kinh tế phát sinh như sau:1.Mua hàng nhập kho: 350 cái, giá mua chưa thuế 6.000.000đ/cái, thuế GTGT 10%, đã trả ½ bằng tiền gửi ngân hàng, số còn lại nợ. 2.Xuất kho 200 đơn vị hàng vừa mua ở nghiệp vụ (1), trong đó:-½ lô hàng gửi bán cho khách hàng X: giá bán chưa thuế 6.700.000đ/cáithuế GTGT 10%. Chi phí vận chuyển hàng gửi đi bán trả bằng tiền tạm ứng theo giá thanh toán 1.000.000đ (đã có thuế GTGT 10%).-Lô hàng còn lại bán trực tiếp cho khách hàng Ythu ngay bằng tiền gửi ngân hàng: giá bán chưa thuế 6.500.000đ/cái, thuế GTGT 10%.3.Chuyển khoản 950.000.000đ trả ½ số nợ người bán ở nghiệp vụ 1, số còn lại trả nợ vay ngắn hạn.4.Khách hàng X thông báo đã nhậnđược hàng và chấp nhận thanh toán.5.Chi tiền mặt30.000.000đ ủng hộ nạn nhân chất độc màu da cam.6.X thông báo và trả lại hàng kém chất lượng 10 cái, DN đã đồng ý và nhập kho. Sau đó X trả nợ bằng tiền gửi ngân hàng, chiết khấu thanh toán 0,5%/số nợ.7.Các chi phí phát sinh trong kỳ như sau:•Lương phải trả: bộ phận bán hàng 20.000.000đ, bộ phận quản lý doanh nghiệp 30.000.000đMẫu KT1.1
•Trích khấu hao TSCĐ: bộ phận bán hàng 1.000.000đ, bộ phận quản lý doanh nghiệp 2.500.000đ•Xuất kho công cụ dụng cụ (loại phân bổ 1 lần): bộ phận bán hàng 2.000.000đ, bộ phận quản lý doanh nghiệp 4.500.000đ•Tiền điện, nước, điện thoại ... phải trả theo giá thanh toán 16.500.000đ (đã có thuế GTGT 10%), phân bổ cho bộ phận bán hàng và quản lý doanh nghiệp theo
Business
1 answer:
Orlov [11]3 years ago
4 0
Yeah what is this i’m so confused yeah yeah
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