(1) 借:在途物资-卷烟 364560(58800*6.2) 贷:银行存款-美元户 364560 (2) 借:应收票据 1081080 贷:主营业务收入 924000 应交税费-应交增值税(销项税额)157080 (3) 借:在途物资-卷烟433160 贷:应交税费-应交关税 99960 -应交消费税 333200 (4) 借:库存商品-卷烟 797720 贷:在途物资-卷烟 797720(364560%2B433160) (6) 借:应交税费-应交关税 99960 -应交消费税333200 -应交增值税(进项税额)141610 贷:银行存款 574770
回答: (4)应该是(结转销售成本) 借:主营业务成本 797720 贷:在途物资-卷烟 797720(364560%2B433160)
回答: 解答不易,麻烦五星好评哦