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引语:红星商厦2012年6月发生以下几笔经济业务,购销货物的税率为17%; (1)购进服装一批取得增值税专用发票上注明的货物金额为800万元,增值税为136万元,同时支付货物运费8万元,建设基金2000元,装卸费400元,运输途中保险费4000元,取得运费发票; (2)销售厨具不含增值税价款1600万元,向消费者个人销售电脑收到现金117万元; (3)上年购进的电视机作为礼品发放给职工,进价2万元,售价2.4万元(进价、售价均为不含增值税,下同); (4)上年购进的皮鞋被盗,发生损失,进价为8000元,售价为10000元。 以下的会计处理正确的有()。
A.
借:库存商品8080660 税费—增值税(进项税额) 1365740 贷:银行存款 9446400
B.
借:银行存款18890000 贷:主营业务收入17000000 税费—增值税(销项税额)2890000
C.
借:应付职工薪酬23400 贷:库存商品20000 税费—增值税(进项税额转出)3400
D.
借:待处理财产损溢9360 贷:库存商品8000 税费—增值税(进项税额转出)1360
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