求求大神解答，感谢感谢感谢

热情的嚓茶 追问

2022-01-11 15:57

有计算过程吗？

张壹老师 解答

2022-01-11 15:58

借:原材料-       5,000.00
应交税费-应交增值税-进项税         650.00贷:银行存款       5,650.00借银行存款      13,560.00贷:主营业务收入      12,000.00
应交税费-应交增值税-销项税       1,560.00借:生产成本       7,910.00贷:应付职工薪酬-福利费       7,910.00借应付职工薪酬-福利费       7,910.00贷:主营业务收入       7,000.00
应交税费-应交增值税-销项税         910.00贷:银行存款       3,390.00贷:主营业务收入       3,000.00
应交税费-应交增值税-销项税         390.00进项税=650

销项税=1560+910+390=2860
交增值税=2860-650=2210
借:应交税费-应交增值税-转出未交增值税       2,210.00贷:应交税费-未交增值税       2,210.00

张壹老师 解答

2022-01-11 15:59

借:原材料-       5,000.00
应交税费-应交增值税-进项税         650.00
贷:银行存款       5,650.00


借银行存款      13,560.00
贷:主营业务收入      12,000.00
应交税费-应交增值税-销项税       1,560.00


借:生产成本       7,910.00
贷:应付职工薪酬-福利费       7,910.00
借应付职工薪酬-福利费       7,910.00
贷:主营业务收入       7,000.00
应交税费-应交增值税-销项税         910.00


贷:银行存款       3,390.00
贷:主营业务收入       3,000.00
应交税费-应交增值税-销项税         390.00


进项税=650
销项税=1560+910+390=2860
交增值税=2860-650=2210
借:应交税费-应交增值税-转出未交增值税       2,210.00贷:应交税费-未交增值税       2,210.00

张壹老师 解答

2022-01-11 15:59

借:所得税费用4251700*25*
递延所得税资产7.5(6+20+4)*25%贷:应交税费-应交所得税425

递延所得税负债3030*25%