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【简答题】
错账更正 资料:某企业 2013年10月发生以下错账: ( 1)12日,用银行存款10 000元支付前欠货款时。在填写“现12号”记账凭证时,企业做出如下会计分录并据以入账 借:应付账款 1 000 贷:银行存款 1 000 请指出应该采用的更及列出相应的更正步骤和分录。 ( 2)26日,企业销售产品一批,产品价款为10 000元,增值税1 700元,款项尚未收回。在填制“转字第25号”记账凭证时,编制了如下会计分录,并已据以登记入账: 借:库存商品 10 000 应交税费 ——应交增值税(销项税额) 1 700 贷:应收账款 11 700 请指出采用的更正方法并列出相应的更正步骤。
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A.
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B.
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C.
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A.
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A.
4
B.
3
C.
2
D.
1
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