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Mathematics, 15.06.2021 09:10 elijahdecent6070

Tại một doanh nghiệp hạch toán HTK theo phương pháp KKTX, hạch toán thuế GTGT theo phương pháp khấu trừ, có tài liệu sau (ĐVT 1000 đ): I. Số dư đầu kì của hàng hóa như sau:
- TK 156 500.000
Trong đó: -TK156A 1000 sản phẩm x 300/1 sản phẩm
-TK156B 2000 sản phẩm x 100/1 sản phẩm
II. Trong kỳ có một số nghiệp vụ phát sinh như sau:
1. Mua một lô HH nhập kho chưa trả tiền cho người bán, bao gồm:
- 2000 SP A với đơn giá chưa thuế GTGT 10% là 300/1 sản phẩm
- 4000 SP B với đơn giá chưa thuế GTGT 10% là 100/1 sản phẩm
Chi phí vận chuyển thanh toán bằng tiền mặt 21.000 ( đã bao gồm thuế suất thuế GTGT 5%) phân bổ cho hai loại hàng hóa theo giá mua chưa thuế GTGT

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Tại một doanh nghiệp hạch toán HTK theo phương pháp KKTX, hạch toán thuế GTGT theo phương pháp khấu...

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