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笔者在对某肉食品加工厂进行增值税检查时,检查人员发现了千组奇怪的会计分录: 借:原材料171882.30元 贷:应付款—宰牛户171882.3元 借:应付款—宰牛户171882.30元 另收予冷费2360.10元 贷:销售收入152108.23元 应交税金—应交增值税(销项)19774.07元 其他收入2360.10元 借:销售成本154693.1元 应交税金—应交增值税。(进项)17188.2元 贷:原材料171882.3元 三笔分录反映了从原材料购进到结转成本的全部业务,形成了一个闭合回路。但从购料到结转成本,始终没有与“现金”、“银
The author of a meat processing plant for value-added tax inspection, the inspectors found a strange set of thousands of accounting entries: By: Raw materials 171882.30 yuan Credit: Accounts payable - slaughter households 171882.3 yuan by: payable - slaughter ox households 171882.30 RMB 2360.10 yuan additional charge for cold credit: Sales income 152,108.23 yuan Tax payable - VAT (sales) 19774.07 yuan Other income 2360.10 yuan by: Sales costs 154,693.1 yuan Taxes payable - VAT should be paid. (Proceeds) 17188.2 yuan loan: raw materials 171,882.3 yuan three pen entries reflect the purchase from the raw materials to the carry-over costs of all the business, forming a closed loop. However, from the purchase of materials to carry costs, there is no “cash”, "silver