收入计算题（Income calculation）.docVIP

收入计算题（Income calculation） Calculation and analysis questions 1, a company for value-added tax ordinary tax enterprise. The following sales activities took place in 2002 March: (1) 3 days, 1000 commodities sold to A company, the price of each item is 80 yuan. To encourage the purchase of more goods, a company agreed to grant A 10% of its trade discount. The total value of the VAT invoice is 72000 yuan, and the value-added tax is 12240 yuan. The goods have been issued, the payment bank deposit. (2) 5 days, sell a batch of merchandise to B company, the value of the total value of the VAT invoice marked 60000 yuan, the value-added tax is 10200 yuan. The cash discount specified in the contract is 2/10, 1/20, n/30, so as to recover the payment as soon as possible. (3) 13 days after receipt of all deductions from the B company for cash discount, and deposit it in the bank. A vat is not considered if the cash discount is calculated. (4) 15 days, sell a batch of merchandise to C company, the value of the total value of the VAT invoice marked 90000 yuan, the value-added tax is 15300 yuan. Payment has not yet been received. (5) 20 days, C company found that the purchased goods do not conform to the quality standards stipulated in the contract, and require a company to give 6% discount on the price. After the company has found out, it has agreed to grant the discount and obtain the certificate of the value added tax. The VAT invoice (the scarlet letter) has been issued. Requirements: prepare an accounting entry for the above sales activities of a company: (subject to tax payable requires the preparation of a detailed account; there is no requirement to prepare an accounting entry for the cost of sales) (2002) [answer] (1) bank deposits 84240 Credit: main business income 72000 Tax payable - payable VAT (output tax) 12240 (2) borrowing: accounts receivable 70200 Credit: main business income 60000 Tax payable - payable VAT (output tax) 10200 (3) bank deposits 69000 Financial expen