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《初级会计实务》主观题部分1.甲公司为增值税一般纳税企业,适用的增值税税率为17%。2003年3月1日,向乙公司销售某商品1000件,每件标价2000元,实际售价1800元(售价中不含增值税额)。已开出增值税专用发票,商品已交付给乙公司。为了及早收回货款,甲公司在合同中规定的现金折扣条件为:2/10,1/20,N/30。要求:(1)编制甲公司销售商品时的会计分录(假定现金折扣按售价计算;“应交税金”科目要求写出明细科目及专栏)。
“Primary Accounting Practice” subjective title 1. A company is a general tax-paying enterprises, the applicable VAT rate of 17%. March 1, 2003, to the company B sales of 1,000 products, each price of 2,000 yuan, the actual price of 1,800 yuan (the price does not include VAT). Has issued a special VAT invoice, the goods have been delivered to Company B. In order to recover the purchase price, Company A stipulated in the contract cash discount conditions: 2 / 10,1 / 20, N / 30. Requirements: (1) The preparation of a company’s sales of goods when the accounting entries (assuming the cash discount by selling price; “tax payable ” subjects required to write the details of subjects and columns).