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甲上市公司为增值税一般纳税人,库存商品采用实际成本法核算,商品售价不含增值税,商品销售成本随销售同时结转。2018年6月1日,W商品账面余额为230万元,未计提存货跌价准备。2018年6月发生的有关采购与销售业务如下: (1)6月3日,从A公司采购W商品一批,收到的增值税专用发票上注明的货款为80万元,增值税为12.8万元。W商品已验收入库,款项尚未支付。 (2)6月8日,向B公司销售W商品一批,开出的增值税专用发票上注明的售价为150万元,增值税为24万元,该批W商品实际成本为120万元,款项尚未收到。 (3)销售给B公司的部分W商品由于存在质量问题,6月20日B公司要求退回6月8日所 购W商品的50%,经过协商,甲公司同意了B公司的退货要求,并按规定向B公司开具了增值税专用发票(红字),发生的销售退回允许扣减当期的增值税销项税额,该批退回的W商品已验收入库。 (4)7月31日,经过减值测试,W商品的可变现净值为230万元。 要求:根据上述资料,回答下列第(1)~(3)题。 (1)根据资料(1)~(3),下列各项中,甲公司的账务处理正确的是( )。 A.6 月3日,甲公司的会计处理为: 借:库存商品 80 应交税费——应交增值税(进项税额) 12.8 贷:应付账款 92.8 B.6 月8日,甲公司确认收入的会计处理为: 借:应收账款 174 贷:主营业务收入 150 应交税费——应交增值税(销项税额) 24 C.6 月8日,甲公司结转成本的会计处理为: 借:发出商品 120 贷:库存商品 120 D.6 月20日,甲公司的会计处理为: 借:主营业务收入 75 应交税费——应交增值税(销项税额) 12 贷:应收账款 87 甲公司会计认为:销售退回不需要冲减已确认的成本。 (2)甲上市公司2018年7月31日W商品的账面余额为( )万元。 A.310 B.230 C.300 D.250 (3)甲上市公司2018年7月31日W商品应确认的存货跌价准备为( )万元。 A.10 B.20 C.30 D.230
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此吾可资也  资：名词活用作动词，收藏
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相关题目：
【单选题】VVT-I控制进气门正时，当发动机处于中等负荷工况时，进气门处于（）。
A.
提前角变大
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【单选题】Americans still say,'Go west,young man',because______.
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B.
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【单选题】With oil prices and interest rates low, more and more Americans are buying boats and as traffic on the waterways increases, so does the number of accidents from drinking and driving on water. A Nation...
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皆若己所 固 有     固：本来
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往往百计而阴夺之   阴：阴险
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此吾可资也  资：名词活用作动词，收藏
查看完整题目与答案