a06企业涉税会计核算(单元测试)下载版

a06企业涉税会计核算(单元测试)下载版 第六章 企业涉税会计核算 一、单项选择题 1.下列各项中，不在“应交税费”科目核算的是( )。 A.代扣代缴的职工个人所得税 B.按规定缴纳的教育费附加 C.按规定应缴纳的保险保障基金 D.转让房地产缴纳的印花税 2.某增值税一般纳税人2012年4月“应交税费——应交增值税”明细科目各专栏金额如下:“进项税额”34000元，“已交税金”8000元，“销项税额”88000元。月份终了，该纳税人应作的会计处理是( )。 A.借:应交税费——应交增值税(转出未交增值税) 46000 贷:应交税费——未交增值税 46000 B.借:应交税费——应交增值税(转出未交增值税) 54000 贷:应交税费——未交增值税 54000 C.借:应交税费——未交增值税 8000 贷:应交税费——应交增值税(转出多交增值税) 8000 D.借:应交税费——未交增值税 46000 贷:银行存款 46000 3.房地产开发企业转让其开发的商品房应缴纳的土地增值税，应计入( )科目借方。 A.管理费用 B.主营业务成本 C.营业税金及附加 D.固定资产清理 4.企业的下列相关账务处理，不正确的是( )。 A.企业销售应税消费品应缴纳的消费税: 借:营业税金及附加 贷:应交税费——应交消费税 B.企业销售开采的应税矿产品应缴纳的资源税: 借:营业税金及附加 贷:应交税费——应交资源税 C.企业出租房产应缴纳的房产税: 借:营业税金及附加 贷:应交税费——应交房产税 D.工业企业销售闲置办公楼应缴纳的土地增值税: 借:固定资产清理 贷:应交税费——应交土地增值税 5.某企业2011年已预缴当年企业所得税240000元，2012年3月进行所得税汇算清缴时，45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 确认2011年全年应纳税所得额为1400000元。则该企业2012年汇算清缴所得税应作的会计 分录为( )。 A.借:所得税费用 110000 贷:应交税费——应交所得税 110000 B.借:以前年度损益调整 110000 贷:应交税费——应交所得税 110000 C.借:应交税费——应交所得税 110000 贷:以前年度损益调整 110000 D.借:所得税费用 350000 贷:应交税费——应交所得税 350000 6.某工业企业为增值税一般纳税人，2012年10月外购一台生产设备，取得的增值税专用发 票上注明价款200000元、增值税税额34000元;委托某运输公司将设备运回企业，支付运 输费2000元、装卸费500元，取得运输发票，款项均通过银行转账支付。下列关于此项业 务的账务处理，正确的是( )。 A.借:固定资产 236500 贷:银行存款 236500 B.借:固定资产 202360 应交税费——应交增值税(进项税额) 34140 贷:银行存款 236500 C.借:固定资产 202325 应交税费——应交增值税(进项税额) 34175 贷:银行存款 236500 D.借:固定资产 200000 应交税费——应交增值税(进项税额) 34000 贷:银行存款 234000 借:管理费用 2500 贷:银行存款 2500 7.某企业为增值税一般纳税人，2012年10月将其自产的一批电脑作为福利发给职工。电脑 成本为60000元，同类电脑当期不含税售价为90000元。下列有关该业务的账务处理，正确 的是( )。 A.借:应付职工薪酬 60000 贷:库存商品 60000 B.借:应付职工薪酬 75300 贷:库存商品 60000 应交税费——应交增值税(销项税额) 15300 C.借:应付职工薪酬 70200 贷:主营业务收入 60000 应交税费——应交增值税(销项税额) 10200 D.借:应付职工薪酬 105300 贷:主营业务收入 90000 应交税费——应交增值税(销项税额) 15300 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 8.甲企业提供成本为80000元的烟叶委托乙企业加工成烟丝，加工完毕后，甲企业将烟丝收回用于继续生产卷烟，同时向乙企业支付加工费，取得增值税专用发票注明价款10000元，乙企业按规定代收代缴了消费税。已知烟丝消费税税率为30%，乙企业没有同类烟丝的销售 价格。甲、乙企业均为增值税一般纳税人。下列关于甲企业该业务的账务处理，正确的是 ( )。 A.借:委托加工物资 10000 应交税费——应交增值税(进项税额) 1700 应交税费——应交消费税 38571.43 贷:银行存款 50271.43 B.借:委托加工物资 48571.43 应交税费——应交增值税(进项税额) 1700 贷:银行存款 50271.43 C.借:委托加工物资 50271.43 贷:银行存款 50271.43 D.借:委托加工物资 10000 应交税费——应交增值税(进项税额) 1700 贷:银行存款 11700 借:营业税金及附加 38571.43 贷:应交税费——应交消费税 38571.43 9.甲运输企业是营业税改征增值税试点地区的增值税小规模纳税人，2013年2月取得含税 运输收入20600元，支付非试点地区联运企业运输费5150元并取得运输发票。下列关于甲 运输企业此项业务的会计处理中，正确的是( )。 A.借:银行存款 20600 贷:主营业务收入 20000 应交税费——应交增值税 600 借:主营业务成本 5150 贷:银行存款 5150 B.借:银行存款 15450 贷:主营业务收入 15000 应交税费——应交增值税 450 C.借:银行存款 20600 贷:主营业务收入 20000 应交税费——应交增值税 600 借:主营业务成本 5000 应交税费——应交增值税 150 贷:银行存款 5150 D.借:银行存款 15450 主营业务成本 5150 贷:主营业务收入 20000 应交税费——应交增值税 600 10.某生产企业(具有出口经营权)为增值税一般纳税人，2012年10月外购生产用原材料 取得增值税专用发票，注明增值税税额51万元，材料已验收入库;当月内销货物取得不含 development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio3 税销售额800万元，出口自产货物取得收入折合人民币为400万元。已知，该企业适用增值 税税率为17%，出口退税率为13%。下列关于该业务的会计处理中，不正确的是( )。 A.内销货物 借:银行存款 9360000 贷:主营业务收入 8000000 应交税费——应交增值税(销项税额) 1360000 B.根据“当期免抵退税不得免征和抵扣退额” 借:主营业务成本 160000 贷:应交税费——应交增值税(进项税额转出) 160000 C.根据“当期免抵税额” 借:其他应收款——应收出口退税款(增值税) 520000 贷:应交税费——应交增值税(出口退税) 520000 D.月末结转 借:应交税费——应交增值税(转出未交增值税) 1010000 贷:应交税费——未交增值税 1010000 11.A企业委托B企业代销电脑20台，双方 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 约定，每台电脑不含税售价4000元。月末， A企业收到B企业转来的代销清单1张，注明已销售10台电脑，并收到收取手续费的结算 发票一张，注明手续费金额585元。A企业向B企业开具了增值税专用发票，注明价款40000元，增值税6800元。A、B企业均为增值税一般纳税人，针对该业务，B企业所作的下列账 务处理，正确的是( )。 A.销售代销货物 借:银行存款 46800 贷:应付账款——A公司 46800 B.结转应收手续费收入 借:应付账款——A公司 585 贷:其他业务收入 500 应交税费——应交增值税(销项税额) 85 C.收到A企业开具的增值税专用发票并支付剩余货款 借:应付账款 46215 应交税费——应交增值税(进项税额) 6800 贷:银行存款 53015 D.计提代销手续费应缴纳的营业税 借:营业税金及附加 29.25 贷:应交税费——应交营业税 29.25 二、多项选择题 1.增值税一般纳税人发生的下列业务，需要通过“应交税费——应交增值税(进项税额转出)”科目核算的有( )。 A.商业企业向供货方收取返还收入，并向供货方开具普通发票 B.当月购进的货物发生退货 C.上期从农业生产者处购进的用于增值税应税项目的免税农产品发生非正常损失 D.出口企业计算的当期免抵税额 E.将外购货物无偿对外捐赠 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 2.某企业为增值税一般纳税人，2012年11月销售货物发生销项税额23000元，购进货物取得增值税专用发票注明税额19000元。当月20日，经主管国税局检查，发现企业9月25日购入一批建筑材料用于本企业办公楼在建工程(当年未完工)，企业领用材料时仅按不含税价款结转计入“在建工程”科目，材料相应的进项税额5000元在9月增值税应纳税额的计算中已经抵扣。税务机关要求该企业本月调账并于11月30日前补交税款入库。该企业11月份的账务处理，正确的有( )。 A.借:在建工程 5000 贷:应交税费——应交增值税(进项税额转出) 5000 B.借:在建工程 5000 贷:应交税费——增值税检查调整 5000 C.借:应交税费——增值税检查调整 5000 贷:应交税费——未交增值税 5000 D.借:应交税费——应交增值税(转出未交增值税) 9000 贷:应交税费——未交增值税 9000 E.借:应交税费——应交增值税(转出未交增值税) 4000 贷:应交税费——未交增值税 4000 3.某企业2012年5月份欠缴的增值税60000元一直未缴纳。当年6月份该企业增值税期末留抵税额为20000元，7月份增值税期末留抵税额为80000元，该企业的下列税务处理中，正确的有( )。 A.6月份: 借:应交税费——应交增值税(进项税额) -20000 贷:应交税费——未交增值税 -20000 B.6月份: 借:应交税费——未交增值税 20000 贷:应交税费——应交增值税(进项税额转出) 20000 C.7月份: 借:应交税费——应交增值税(进项税额) -40000 贷:应交税费——未交增值税 -40000 D.7月份: 借:应交税费——应交增值税(进项税额) -60000 贷:应交税费——未交增值税 -60000 E.7月份: 借:应交税费——未交增值税 60000 应交税费——应交增值税(转出未交增值税) 20000 贷:应交税费——应交增值税(进项税额转出) 80000 4.下列关于营业税改征增值税试点地区有关企业会计处理的说法中，正确的有( )。 A.增值税一般纳税人提供应税服务，试点期间按照规定允许从销售额中扣除其支付给非试点纳税人价款的，按规定允许扣减销售额而减少的销项税额，应记入“应交税费——应交增值税(营改增抵减的销项税额)”借方科目 B.试点地区兼有应税服务的原增值税一般纳税人，截止到开始试点当月月初的增值税留抵税额按照营业税改征增值税有关规定不得从应税服务的销项税额中抵扣的，应在开始试点当月 development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio5 月初，借记“管理费用”科目，贷记“应交税费——应交增值税(进项税额转出)”科目 C.增值税一般纳税人企业发生技术维护费，按规定抵减的增值税应纳税额，借记“应交税费 ——应交增值税(减免税款)”科目，贷记“管理费用”等科目 D.增值税小规模纳税人企业初次购买增值税税控系统专用设备，按规定抵减的增值税应纳税 额，借记“应交税费——应交增值税”科目，贷记“递延收益”科目 E.试点纳税人在新老税 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 转换期间因实际税负增加而向财税部门申请取得财政扶持资金 的，期末有确凿证据表明企业能够符合财政扶持政策规定的相关条件且预计能够收到财政扶 持资金时，按应收的金额，借记“其他应收款”等科目，贷记“营业外收入”科目 5.某企业2012年接受注册税务师审核时发现，2011年固定资产折旧计算有误，多计提折旧 1000000元。已知该企业2011年已结账，则企业在进行会计调整时，下列账务处理正确的 有( )。 A.借:累计折旧 1000000 贷:本年利润 1000000 B.借:累计折旧 1000000 贷:以前年度损益调整 1000000 C.借:以前年度损益调整 250000 贷:应交税费——应交所得税 250000 D.借:以前年度损益调整 750000 贷:本年利润 750000 E.借:以前年度损益调整 750000 贷:利润分配——未分配利润 750000 6.A企业将自产的甲产品对B企业投资，该产品成本150万元，同类货物不含税售价为200 万元。双方约定以产品价税合计金额234万元作为投资价值，A向B开具了增值税专用发票。 已知A企业和B企业均为增值税一般纳税人，则下列账务处理，正确的有( )。 A.A企业账务处理: 借:长期股权投资 2340000 贷:主营业务收入 2000000 应交税费——应交增值税(销项税额) 340000 借:主营业务成本 1500000 贷:库存商品——甲产品 1500000 B.A企业账务处理: 借:长期股权投资 1840000 贷:库存商品 1500000 应交税费——应交增值税(销项税额) 340000 C.A企业账务处理: 借:长期股权投资 2340000 贷:主营业务收入 2340000 借:主营业务成本 1500000 贷:库存商品——甲产品 1500000 D.B企业账务处理: 借:库存商品 2340000 贷:营业外收入 2340000 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is E.B企业账务处理: 借:库存商品 2000000 应交税费——应交增值税(进项税额) 340000 贷:实收资本 2340000 7.下列业务涉及的消费税，应通过“营业税金及附加”科目核算的有( )。 A.将自产汽车轮胎用于继续生产大卡车 B.进口烟丝并用于销售 C.将自产小汽车用于换取生产资料 D.将自产化妆品作为福利发给职工 E.收回委托加工的酒精并用于直接销售 8.某化妆品生产企业为增值税一般纳税人，2012年10月销售一批化妆品，化妆品不含税销 售价格为500000元，连同销售的包装物价税合计金额11700元。已知化妆品消费税税率为 30%，下列关于该业务的账务处理，正确的有( )。 A.收入实现: 借:银行存款 596700 贷:主营业务收入 500000 其他业务收入 10000 应交税费——应交增值税(销项税额) 86700 B.收入实现: 借:银行存款 596700 贷:主营业务收入 510000 应交税费——应交增值税(销项税额) 86700 C.收入实现: 借:银行存款 596700 贷:主营业务收入 500000 营业外收入 11700 应交税费——应交增值税(销项税额) 85000 D.计提消费税: 借:营业税金及附加 153000 贷:应交税费——应交消费税 153000 E.计提消费税: 借:营业税金及附加 150000 销售费用 3000 贷:应交税费——应交消费税 153000 9.下列有关资源税的涉税账务处理，正确的有( )。 A.开采销售应税矿产品计提资源税: 借:营业税金及附加 贷:应交税费——应交资源税 B.外购液体盐加工固体盐: 借:材料采购 应交税费——应交增值税(进项税额) development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio7 ——应交资源税 贷:银行存款 C.收购未税矿产品代扣代缴资源税: 借:营业税金及附加 贷:应交税费——应交资源税 D.领用自产应税矿产品用于生产非应税矿产品: 借:生产成本 贷:应交税费——应交资源税 E.缴纳资源税时: 借:应交税费——应交资源税 贷:银行存款 10.某生产企业(具有出口经营权)为增值税一般纳税人，2012年10月外购生产用原材料 取得增值税专用发票，注明增值税税额153万元，材料已验收入库;当月内销货物取得不含 税销售额400万元，出口自产货物取得收入折合人民币为600万元。已知，该企业适用增值 税税率为17%，出口退税率为13%。下列关于该业务的会计处理中，正确的有( )。 A.借:主营业务成本 240000 贷:应交税费——应交增值税(进项税额转出) 240000 B.借:主营业务成本 240000 贷:应交税费——应交增值税(出口退税) 240000 C.借:其他应收款——应收出口退税款(增值税) 780000 贷:应交税费——应交增值税(出口退税) 780000 D.借:应交税费——未交增值税 610000 贷:应交税费——应交增值税(转出多交增值税) 610000 E.借:其他应收款——应收出口退税款(增值税) 610000 应交税费——应交增值税(出口抵减内销产品应纳税额) 170000 贷:应交税费——应交增值税(出口退税) 780000 三、简答题 1.某高尔夫球具厂为增值税一般纳税人，2012年4月销售自产高尔夫球取得不含税收入 230000元，其中包含随同出售的包装物价款，但未单独计价。销售自产高尔夫球杆取得不 含税收入540000元，同时收取随同产品出租的包装物租金23400元，另收取押金11700元。6个月后，购货方未按时归还包装物，该厂将押金没收。已知:上述款项均通过银行存款收 讫;高尔夫球及球具适用消费税税率10%。 问题:针对上述业务作出相应的账务处理(不考虑结转成本的会计处理)。 2.某工业企业转让一栋闲置厂房， 转让合同 关于商铺转让合同关于商铺转让合同范本店铺转让合同车辆转让合同设备转让合同 约定价款6400000元，对方已通过银行存款支付。该厂房购置原价为6000000元，购置时支付相关税费330000元。处置该厂房时已累计计提 折旧2532000元，已计提减值准备300000元。假设该业务仅考虑营业税，请针对该业务作 出相应的会计分录。 四、综合分析题 甲卷烟厂为增值税一般纳税人，主要生产销售A牌、B牌卷烟，B牌卷烟最高不含税售价为 21250元/ 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 箱。甲卷烟厂2012年3月发生以下业务: 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is (1)3月2日发出10标准箱A牌卷烟，委托代销商代销，成本合计120000元。 (2)3月5日进口一批烟丝，关税完税价格490000元，关税税额24500元，海关征收进口环节税金后放行，企业取得海关填发的税款专用缴款书。将烟丝从海关运回仓库，发生运费8000元，装卸费1000元，取得运费发票，烟丝入库后全部被领用生产卷烟。 (3)3月8日，发出烟叶一批委托协作厂加工烟丝，实际成本为100000元。 (4)3月10日，缴纳上月应缴未缴的增值税45000元，缴纳上月应缴未缴的消费税50000元。 (5)3月12日直接对外销售B牌卷烟80标准箱，每箱不含税价格为20000元，开具增值税专用发票。 (6)3月14日协作厂将烟丝全部加工完毕，提货时，协作厂收取加工费，开具增值税专用发票注明加工费30000元(含辅料费6000元)，税额5100元，另按规定代收代缴了消费税(协作厂无同类烟丝销售价格)，烟丝运回后全部领用生产卷烟。 (7)3月18日收到上月委托代销商的代销卷烟汇款468000元，取得的代销清单注明销售B牌卷烟20标准箱。甲卷烟厂另支付代销商代销手续费20000元。 (8)3月28日，将5标准箱B牌卷烟用于抵顶上月欠乙企业的材料价款117000元，向乙企业开具普通发票注明价款117000元。 其他相关资料:上期增值税无留抵税额。A牌、B牌卷烟适用的消费税比例税率为56%，定额税率为每标准箱150元;烟丝的消费税税率为30%。不考虑除增值税和消费税外的其他税费。上述相关款项均通过银行转账方式收支，相关凭证均已在本月通过认证。 要求: (1)根据上述资料，做出每一笔经济业务相应的会计分录。 (2)计算甲卷烟厂本月应向主管税务机关缴纳的增值税和消费税。 参考答案及解析 一、单项选择题 1. 【答案】D 【解析】企业不需要预计缴纳的税金，如印花税、耕地占用税和车辆购置税等，不在“应交税费”科目核算。 2. 【答案】A 【解析】月末企业“应交税费——应交增值税”明细账出现贷方余额时，根据余额借记“应交税费——应交增值税(转出未交增值税)”科目，贷记“应交税费——未交增值税”科目。 3. 【答案】C 【解析】房地产开发企业转让其开发的商品房应缴纳的土地增值税，应借记“营业税金及附加”科目，贷记“应交税费——应交土地增值税”科目。 4. 【答案】C 【解析】企业出租房产应缴纳的房产税应在“管理费用”科目核算。 5. 【答案】B development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio9 【解析】该企业应补缴企业所得税=1400000×25%-240000=110000(元)。 6. 【答案】B 【解析】对于增值税一般纳税人外购货物支付的运输费用，取得运输发票的，可以按7%的扣除率计算进项税额并准予抵扣，但随同运费支付的装卸费、保险费等其他杂费不得计算抵扣进项税额，准予抵扣的进项税额=34000+2000×7%=34140(元)。购进货物支付的运费(可以抵扣进项税额的部分除外)、装卸费应计入购进货物的成本，不计入“管理费用”。因此选项B正确。 7. 【答案】D 【解析】企业将自产货物用于职工福利，应确认销售收入和销售成本，同时增值税应视同销售，销项税额=90000×17%=15300(元)。 8. 【答案】A 【解析】乙企业应代收代缴的消费税=(80000+10000)/(1-30%)×30%=38571.43(元)。委托方将委托加工的产品收回后用于连续生产应税消费品的，应将受托方代收代缴的消费税计入“应交税费——应交消费税”科目的借方，待最终的应税消费品缴纳消费税时予以抵扣，而不是计入委托加工应税消费品的成本中。 9. 【答案】C 【解析】甲运输企业按规定扣减销售额而减少的应交增值税=5150?(1+3%)×3%=150(元)。试点地区小规模纳税人提供应税服务，试点期间按照营业税改征增值税有关规定，允许从销售额中扣除其支付给非试点纳税人价款的，按规定扣减销售额而减少的应交增值税，应直接冲减“应交税费——应交增值税”科目。企业接受应税服务时，按规定允许扣减销售额而减少的应交增值税，借记“应交税费——应交增值税”科目，按实际支付或应付的金额与上述增值税值的差额，借记“主营业务成本”等科目，按实际支付或应付的金额，贷记“银行存款”、“应付账款”等科目。所以，选项C正确。 10. 【答案】C 【解析】当期免抵退税不得免征和抵扣税额=400×(17%-13%)=16(万元)，当期应纳增值税=800×17%-(51-16)=101(万元),0，当期无应退税额。当期免抵退税额=400×13%=52(万元)，应退税额为0，免抵税额为52万元。免抵税额应借记“应交税费——应交增值税(出口抵减内销产品应纳税额)”科目，贷记“应交税费——应交增值税(出口退税)”科目，因此选项C不正确。 11. 【答案】D 【解析】选项A:B企业销售代销货物，增值税应视同销售，需要计算增值税销项税额，分录为: 借:银行存款 46800 贷:应付账款——A公司 40000 应交税费——应交增值税(销项税额) 6800 选项B:提供代销服务收取手续费收入，不缴纳增值税，应全额确认收入，分录为: 借:应付账款——A公司 585 贷:其他业务收入 585 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 选项C:应结转应付账款贷方余额=40000-585=39415(元)，分录为: 借:应付账款——A公司 39415 应交税费——应交增值税(进项税额) 6800 贷:银行存款 46215 二、多项选择题 1. 【答案】AC 【解析】选项B:退回所购货物应冲销的进项税额，应在“应交税费——应交增值税(进项税额)”科目用红字登记。选项D:出口企业计算的当期免抵税额，借记“应交税费——应交增值税(出口抵减内销产品应纳税额)”科目，贷记“应交税费——应交增值税(出口退税)”科目。选项E:外购货物无偿赠送，增值税视同销售，应通过“应交税费——应交增值税(销项税额)”科目核算。 2. 【答案】BCE 【解析】增值税一般纳税人在税务机关对其增值税纳税情况进行检查后，涉及增值税涉税账务调整的，应通过“应交税费——增值税检查调整”专门账户来核算。 3. 【答案】AC 【解析】对纳税人因销项税额小于进项税额而产生期末留抵税额的，应以期末留抵税额抵减增值税欠税。增值税欠税税额大于期末留抵税额，按期末留抵税额红字借记“应交税费——应交增值税(进项税额)”科目，贷记“应交税费——未交增值税”科目;若增值税欠税税额小于期末留抵税额，按增值税欠税税额红字借记“应交税费——应交增值税(进项税额)”科目，贷记“应交税费——未交增值税”科目。 4. 【答案】ACDE 【解析】选项B:试点地区兼有应税服务的原增值税一般纳税人，截止到开始试点当月月初的增值税留抵税额按照营业税改征增值税有关规定不得从应税服务的销项税额中抵扣的，应在“应交税费”科目下增设“增值税留抵税额”明细科目。开始试点当月月初，企业应按不得从应税服务的销项税额中抵扣的增值税留抵税额，借记“应交税费——增值税留抵税额”科目，贷记“应交税费——应交增值税(进项税额转出)”科目。待以后期间允许抵扣时，按允许抵扣的金额，借记“应交税费——应交增值税(进项税额)”科目，贷记“应交税费——增值税留抵税额”科目。 5. 【答案】BCE 【解析】选项AB:2011年多计提折旧1000000元，应调整增加2011年利润1000000元，由于企业2011年已结账，应借记“累计折旧”科目，贷记“以前年度损益调整”科目。选项C:由于以前年度损益调整增加的所得税，借记“以前年度损益调整”科目，贷记“应交税费——应交所得税”科目，应补缴所得税=1000000×25%=250000(元)。选项DE:“以前年度损益调整”科目余额如为贷方余额，借记本科目，贷记“利润分配——未分配利润”科目。 6. 【答案】AE 【解析】企业将自产货物对外投资，要确认销售收入和销售成本，同时增值税要视同销售，因此选项A正确;被投资方接受货物，取得增值税专用发票，进项税额可以抵扣，并按货物的价税合计金额，贷记“实收资本”、“股本”等科目，因此选项E正确。 development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio11 7. 【答案】CD 【解析】选项A:应缴纳的消费税应借记“生产成本”科目，贷记“应交税费——应交消费 税”科目;选项B:进口应税消费品缴纳的进口环节消费税，一般直接计入货物成本;选项 E:委托方将委托加工的应税消费品收回后，直接用于销售的，应将受托方代收代缴的消费 税，随同应支付的加工费一并计入委托加工的应税消费品成本，借记“委托加工物资”等科 目，贷记“应付账款”、“银行存款”等科目。 8. 【答案】AD 【解析】随同产品销售但单独计价的包装物，其收入计入“其他业务收入”科目，应缴纳的 消费税应计入“营业税金及附加”科目。 9. 【答案】ABDE 【解析】选项C:企业收购未税矿产品，按实际支付的收购款，借记“材料采购”等科目， 贷记“银行存款”等科目，按代扣代缴的资源税，借记“材料采购”等科目，贷记“应交税 费——应交资源税”科目。 10. 【答案】AE 【解析】当期免抵退税不得免征和抵扣税额=600×(17%-13%)=24(万元)，当期应纳增值 税=400×17%-(153-24)=-61(万元)，当期免抵退税额=600×13%=78(万元),61万元， 则应退61万元，免抵税额=78-61=17(万元)。对出口货物不得免征和抵扣税额的部分，应 增加出口产品的成本，借记“主营业务成本”，贷记“应交税费——应交增值税(进项税额 转出)。出口退税款应计入“其他应收款——应收出口退税款(增值税)”科目。 三、简答题 1. 【答案】 (1)销售高尔夫球: 借:银行存款 269100 贷:主营业务收入 230000 应交税费——应交增值税(销项税额) 39100 借:营业税金及附加 23000 贷:应交税费——应交消费税 23000 (2)销售高尔夫球杆并收取包装物租金: 借:银行存款 655200 贷:主营业务收入 540000 其他业务收入 20000 应交税费——应交增值税(销项税额) 95200 借:营业税金及附加 56000 贷:应交税费——应交消费税 56000 (3)收取包装物押金: 借:银行存款 11700 贷:其他应付款 11700 (4)没收包装物押金: 借:其他应付款 11700 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 贷:其他业务收入 10000 应交税费——应交增值税(销项税额) 1700 借:营业税金及附加 1000 贷:应交税费——应交消费税 1000 2. 【答案】 借:固定资产清理 3498000 累计折旧 2532000 固定资产减值准备 300000 贷:固定资产 6330000 借:固定资产清理 20000 贷:应交税费——应交营业税 20000 借:银行存款 6400000 贷:固定资产清理 6400000 借:固定资产清理 2882000 贷:营业外收入 2882000 四、综合分析题 【答案】 (1)各业务的会计分录 ?借:发出商品 120000 贷:库存商品 120000 ?借:原材料 522940 应交税费——应交增值税(进项税额) 125510 ——应交消费税 220500 贷:银行存款 868950 借:生产成本 522940 贷:原材料 522940 ?借:委托加工物资 100000 贷:原材料——烟叶 100000 ?借:应交税费——未交增值税 45000 ——应交消费税 50000 贷:银行存款 95000 ?借:银行存款 1872000 贷:主营业务收入 1600000 应交税费——应交增值税(销项税额) 272000 借:营业税金及附加 908000 贷:应交税费——应交消费税 908000 ?借:委托加工物资 30000 应交税费——应交增值税(进项税额) 5100 ——应交消费税 55714.29 贷:银行存款 90814.29 借:原材料 130000 贷:委托加工物资 130000 借:生产成本 130000 development of main activities iss, much work that can create great results. 46th problem past two years in the, you participate in training and professional effortal growth is the driving force of the school in creating brand school education, need to be accorded high priority and great ed teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professioncreasteachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need in e the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form ofn a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% besid45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio13 贷:原材料 130000 ?借:银行存款 468000 贷:主营业务收入 400000 应交税费——应交增值税(销项税额) 68000 借:销售费用 20000 贷:银行存款 20000 借:营业税金及附加 227000 贷:应交税费——应交消费税 227000 ?借:应付账款 117000 贷:主营业务收入 100000 应交税费——应交增值税(销项税额) 17000 借:营业税金及附加 60250 贷:应交税费——应交消费税 60250 (2)应向税务机关缴纳的增值税和消费税 ?增值税: 进口环节增值税=(490000+24500)/(1-30%)×17%=124950(元) 当期准予抵扣的进项税额=124950+8000×7%+5100=130610(元) 当期销项税额=[80×20000+468000/(1+17%)+117000/(1+17%)]×17%=357000(元) 当期应向税务机关缴纳的增值税=357000-130610=226390(元) ?消费税: 进口环节消费税=(490000+24500)/(1-30%)×30%=220500(元) 被代收代缴的消费税=(100000+30000)/(1-30%)×30%=55714.29(元) 当期应向税务机关缴纳的消费税=[80×20000+468000/(1+17%)+5×21250]×56%+(80+20+5) ×150-220500-55714.29=919035.71(元)。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is