出租包装物,取得收入200元,适用的营业税为5%,原收取押金1000元,余款退回。

2025-02-12 09:28:34
推荐回答(3个)
回答1:

A 取得出租收入
借:银行存款200
贷:其他业务收入200

B 计提营业税
借;营业税金及附加10
贷;应交税费-应交营业税10

C 收到押金
借:银行存款1000
贷;其他应付款1000

D 退回押金
借;其他应付款1000
贷;银行存款1000

E上交税费
借;应交税费-应交营业税10
贷;银行存款 10

回答严格按照书本理论 祝你顺利通过考试

回答2:

收到包装物押金(酒类包装物出租处理会有不同):
借:银行存款 1000
贷:其他应付款 800
其他业务收入200
计提应交营业税金及附加:
借:营业税金及附加 10.8
贷:应交税费-应交营业税 10
-应交城建税 0.5(按适用税率不同有可能为0.7)
-应交教育费附加0.3
余款退回:
借:其他应付款 800
贷:银行存款 800

回答3:

收取押金时
借:银行存款 1000
贷:其他应付款 1000
收取租金退押金时:
借:其他应付款 1000
贷:其他业务收入200
银行存款 800
计提营业税:借:营业税金及附加10
贷:应交税费-应交营业税 10
计提城建税及教育费附加分录忽略

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