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甲公司属于工业企业,为增值税一般纳税人。该公司会计人员在结账前进行对账时,发现如下错账(会计分录中的金额单位为): (1) 存出投资款100购买乙公司股票作为短期投资,买价中包含10已宣告未发放的现金股利。编制的会计分录为: 借:短期投资 100 贷:银行存款 100 (2) 销售商品一批,增值税专用发票上注明售价100,增值税17。款项已收到存入银行。编制的会计分录为: 借:银行存款 11.7 贷:主营业务收入 10 应交税金——应交增值税(销项税额)1.7 (3) 以银行存款支付广告费20。编制的会计分录为: 借:营业费用 20 贷:银行存款 20 甲公司登记账簿时,在“营业费用”和“银行存款”账户登记的金额为2。 要求: (1)指出对上述错账应采用何种更正方法。 (2)分别编制错账更正会计分录。 (“应交税金”科目要求写出明细科目及专栏名称,答案中的金额单位用表示)
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