初级实务第二章答案（Junior practice second chapters answer）.docVIP

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初级实务第二章答案（Junior practice second chapters answer）.doc

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初级实务第二章答案（Junior practice second chapters answer）

初级实务第二章答案（Junior practice second chapters answer） (a total of 13 entries, 7.7 points each) 1. a company to buy raw materials group, marked 60000 yuan for the special VAT invoices, VAT 10200 yuan, the goods have not arrived yet, payment and income tax already paid by bank deposit. The relevant accounting entries of the enterprise are as follows: Right answer Borrow material in transit: 60000 Tax payable - VAT payable (VAT) 10200 Bank deposit 70200 2. a tax exempt a number of enterprises to purchase the agricultural products, the price 100000 yuan, deduction rate is 13%, the goods have not arrived yet, payment has been paid by bank deposits. The relevant accounting entries of the enterprise are as follows: The correct answer. Borrow: raw materials 87000 Tax payable - VAT payable (VAT) 13000 Bank deposit 100000 3. a company purchased without the need for a production equipment installation, indicate the price of 200000 yuan special VAT invoices, VAT 34000 yuan, transport fees 6000 yuan, all the money has been paid by bank deposit. Enterprise accounting entries for the: Right answer Borrow: fixed assets 206000 Tax payable - VAT payable (VAT) 34000 Bank deposit 240000 4.E enterprise inventory materials (due to accidental causes of fire damage management) group, the special VAT invoice confirmation for the cost of 10000 yuan, value-added tax 1700 yuan. (only approved treatment) The relevant accounting E enterprises are as follows: Right answer Borrow: unacknowledged, pending flow of assets 11700 Credit: raw materials 10000 Tax payable - VAT payable (VAT from 1700) 5.G enterprise building requisitioned for the production of raw materials 50000 yuan, pay to buy raw materials when the value-added tax is 8500 yuan. The relevant accounting G enterprises are as follows: Right answer Borrow: in the construction of 58500 Credit: raw materials 50000 Tax payable - VAT payable (VAT from 8500) 6.N enterprises will produce their own products to build its own staff club. This batch of