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综合题-A企业为增值税一般纳税人,销售货物的增值税税率为17％,消费税税率为20％。销售价格中不含向购买方收取的增值税。年初“利润分配——未分配利润”账户贷方余额为30万元,2002年发生下列相关业务: 1、购入原材料,增值税专用发票注明买价500万元,增值税85万元,对方代垫运杂费15万元(开出普通发票),材料已验收入库,计划成本505万元,并于10月1日开出面值600万元的商业汇
Comprehensive title-A enterprises for the general VAT taxpayers, sales of goods VAT rate of 17%, consumption tax rate of 20%. The sales price does not include VAT charged to the buyer. The beginning of the “profit distribution - undistributed profit” account credit balance of 30 million in 2002, the following related businesses: 1, the purchase of raw materials, VAT invoices specify the purchase price of 5 million yuan, 850,000 yuan value-added tax, the other side On behalf of the transport miscellaneous expenses 150,000 yuan (out of ordinary invoices), the material has been accepted storage, the planned cost of 5.05 million yuan, and on October 1 to open a nominal value of 6 million yuan of commercial exchange