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1、某企業(yè)為增值稅一般納稅人,出租設(shè)備一臺(tái),假設(shè)租賃業(yè)務(wù)并不是該企業(yè)的主營(yíng)業(yè)務(wù),且預(yù)收的租金收入均不含增值稅,預(yù)收租金時(shí)開(kāi)具增值稅專(zhuān)用發(fā)票。下列各項(xiàng)中,關(guān)于該企業(yè)預(yù)收承租單位款項(xiàng)時(shí),以及在租賃期內(nèi)的會(huì)計(jì)處理正確的有()。A.預(yù)收租金:借:銀行存款貸:預(yù)收賬款應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)B.預(yù)收租金:借:銀行存款貸:合同負(fù)債應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)C.每月末確認(rèn)租金收入:借:預(yù)收賬款貸:其他業(yè)務(wù)收入D.每月末確認(rèn)租金收入:借:預(yù)收賬款貸:其他業(yè)務(wù)收入應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
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同學(xué)你好
下列各項(xiàng)中,關(guān)于該企業(yè)預(yù)收承租單位款項(xiàng)時(shí),以及在租賃期內(nèi)的會(huì)計(jì)處理正確的有()——AC
2022 05/19 15:16
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2022 05/19 15:20
請(qǐng)問(wèn)銀行存款只增加了預(yù)收賬款的錢(qián),為什么銷(xiāo)項(xiàng)稅的錢(qián)也算增加銀行存款,謝謝
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2022 05/19 15:23
同學(xué)你好,收的增值稅也是計(jì)入銀行存款的;
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