中级财务会计作业1（Intermediate financial accounting work 1）.docVIP

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中级财务会计作业1（Intermediate financial accounting work 1）.doc

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中级财务会计作业1（Intermediate financial accounting work 1）

中级财务会计作业1（Intermediate financial accounting work 1） Intermediate financial accounting work 1 Problem one A company is a general taxpayer. According to the actual cost accounting, the stock is subject to the VAT rate of 17%, applicable to the consumption tax rate of 10%, and the sale tax of the transferred intangible assets is 5%. The following economic transactions took place in May 2009: 1. purchase a material from B company, the VAT invoice shows the price of 9000000 yuan, the value-added tax is 153000 yuan, and the freight is 2000 yuan. The invoice has been arrived, the materials have been checked in and the goods and freight paid in the bank. 2., sales of B products 5000, unit price of 200 yuan, unit costs 150 yuan, the product should pay value-added tax and consumption tax. Products have been issued, the payment has been entrusted to the bank to collect, the relevant formalities completed. 3. transfer of ownership of a patent, the income of 15000 yuan has been deposited in the bank. The carrying value of the patent is 80000 yuan, and the accumulated amortization is 75000 yuan. 4., the purchase of agricultural products, the actual payment of 80000 yuan. The implementation of Chinas value-added tax regulations to buy agricultural products according to the purchase price and the deduction rate of 13% VAT calculation. Agricultural products have been checked in and checked in. 5., D company commissioned a batch of raw materials processing, materials costs 100000 yuan. Processing costs 25000 yuan. The vat of 4250 yuan and the consumption tax of 2500 yuan shall be collected by the entrusted units during the processing. Material processing and acceptance of warehousing, ready for direct external sales. Processing fees and VAT payable and consumption tax have been settled by bank deposit with D company. 6., buy a device, value-added tax invoices specify the price of 180000 yuan, value-added tax 30600 yuan. The equipment has been put into use and the payment has been mad