1.借原材料115000 應(yīng)交稅費進(jìn)項稅額14350 貸銀行存款129350

2.借原材料45000 應(yīng)交稅費進(jìn)項稅額5000 貸銀行存款50000

3.借原材料120000 應(yīng)交稅費-進(jìn)項稅額15600 貸實收資本135600

4.借原材料30000 應(yīng)交稅費進(jìn)項稅額3900 貸營業(yè)外收入33900

5.借其他應(yīng)付款5000 貸其他業(yè)務(wù)收入4424.78 應(yīng)交稅費-銷項稅5000-4424.78=575.22

6.借固定資產(chǎn)250000 應(yīng)交稅費進(jìn)項稅額32500 貸銀行存款282500

7.借銀行存款135600 貸主營業(yè)務(wù)收入120000 應(yīng)交稅費-銷項稅15600

8.借應(yīng)付職工薪酬70400 貸庫存商品60000 應(yīng)交稅費-銷項稅10400

9.借主營業(yè)務(wù)收入100000 應(yīng)交稅費銷項稅13000 貸銀行存款113000

10.借營業(yè)外支出46500 貸庫存商品40000 應(yīng)交稅費銷項稅6500

11.借應(yīng)付股利914400 貸庫存商品800000 應(yīng)交稅費銷項稅800000*1.1*0.13=114400

12.借原材料100000 銀行存款900000 貸主營業(yè)務(wù)收入1000000/1.13=884955.75 應(yīng)交稅費-銷項稅884955.75*0.13=115044.25

13借在建工程67800 貸原材料60000 應(yīng)交稅費-應(yīng)交增值稅-進(jìn)項稅額轉(zhuǎn)出7800

14.借庫存商品750000 應(yīng)交稅費-進(jìn)項稅額750000*0.13=97500 貸銀行存款750000+97500=847500

15.借待處理財產(chǎn)損益21560 庫存商品-A產(chǎn)品12000 -B產(chǎn)品8000 應(yīng)交稅費進(jìn)項稅額轉(zhuǎn)出1560