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一、资料: 甲公司、乙公司和丁公司均为制造业企业,丙公司为商品流通企业,甲、乙、丙、丁公司均系增值税一般纳税人。 甲公司在2002年5月发生下列非货币性交易业务 1.5月7日,以外购的A材料400千克与乙公司交换B材料500千克。A材料账面价值每千克13元,公允价值每千克15元;B材料账面价值每千克11元,公允价值每千克12元。A、B材料增值税税率均为17％。 2.5月16日,以本企业生产的C产品200件与丙公司交换D设备一台,D设备为丙公司经营用旧设备。C产品账面价值
I. Data: Company A, Company B and Company D are all manufacturing enterprises. Company C is a commodity circulation enterprise. Companies A, B, C and D are all general VAT payers. Company A took the following non-monetary transaction business in May 2002: 1. On May 7, 400 kg of A material purchased and 500 kg of B material exchanged with Company B. A material book value of 13 yuan per kilogram, the fair value of 15 yuan per kilogram; B material book value of 11 yuan per kilogram, the fair value of 12 yuan per kilogram. A, B material VAT rates are 17%. 2. On May 16, 200 pieces of C products produced by this enterprise will be exchanged with D Company for one piece of D equipment, and D piece of equipment shall be the old equipment used by C Company. C product book value