【简答题】Jackdaw Motor Cars Co (Jackdaw) manufactures a range of motor cars and its year end is 31 January 2015. You are the audit supervisor of Puffin & Co and are currently preparing the audit programmes for...
【简答题】Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s p...
【单选题】As regards putting an end to people's littering in the forest, the writer feels______.
【单选题】某企业2017年7月31 日增值税账户贷方的销项税额为8000元,借方的进项税额为5000元,已交税金为7000元。月末下列会计分录正确的是
A.
借:应交税费--未交增值税 7000 贷:应交税费--应交增值税(转出多交增值税) 7000
B.
借:应交税费一一应交增值税(转出未交增值税) 3000 贷:应交税费--未交增值税 3000
D.
借:应交税费--未交增值税 4000 贷:应交税费--应交增值税(转出多交增值税) 4000
【单选题】某企业 2017 年 7 月 31 日增值税账户贷方的销项税额为 000 元,借方的进页税额为 000 元,已交税金为 000 元,月末下列会计分录正确的是 ( )
A.
借 : 应交税费未交增值税 4000 贷 : 应交税费一应交增值税 ( 转出多交增值税 ) 4000
C.
借 : 应交税费一应交增值税 ( 转出未交增值税 ) 3000 贷 : 应交税费未交增值税 3000
D.
借 : 应交税费一未交增值税 7000 贷 : 应交税费一应交增值税 ( 转出多交增值税 ) 7000