16. Ngày 15/01/2015 Mua vật liệu B

16. Ngày 15/01/2015 Mua vật liệu B nhập kho giá chưa thuế 50.000.000đ, thuế suất thuế GTGT 10%, đã thanh toán bằng TGNH VCB. Chi phí vận chuyển, bốc dỡ vật liệu mua vào 440.000đ trả bằng tiền mặt, trong đó thuế GTGT 40.000đ.
Giải:
+ Bộ chứng từ được sắp xếp theo thứ tự: 1.Giấy báo nợ do kế toán lập (chứng từ ghi sổ),2. Ủy nhiệm chi, 3. Giấy báo nợ, 4.Hóa đơn tài chính, 5.Phiếu nhập kho,6. Phiếu xuất kho của bên bán

+ Ghi sổ kế toán: Sổ nhật ký chung

Nợ TK 1521 (Nguyên vật liệu B) : 50.000.000.
Nợ TK 1331(Thuế GTGT được khấu trừ) : 5.000.000
Có TK 11212 (Tiền gửi ngân hàng VCB): 55.000.000

+ Dựa vào phiếu chi (chứng từ ghi sổ), hóa đơn tài chính hạch toán chi phí vận chuyển

Nợ TK 1521 (Nguyên vật liệu B):400.000.
Nợ TK 1331 (Thuế GTGT được khấu trừ ): 40.000
Có TK 1111 (Tiền mặt) : 440.000

Kết quả (Anh) 1:

16. On 15/01/2015 B warehousing material Purchase price not yet 50 million VND, taxes VAT 10%, paid by TGNH VCB. The cost of transportation, unloading of materials purchased in 440,000 DD paid in cash, in which VAT 40,000 VND.The prize:+ The document is arranged in the following order: 1. report debt Paper due to accounting (certificate from logging), 2. Payment, 3. The paper reported the debt financial bills, 4., 5., 6 warehouse entry Voucher. Export warehouse sale-party votes+ Logging accounting: General diaryTK debt 1521 (B materials): 50 million.TK debt 1331 (Tax deductible): 5 millionThere are TK 11212 (bank deposits VCB): 55 million+ Based on the votes (certificate from logging), financial accounting bills shipping costsTK debt 1521 (B materials): 400,000.TK 1331 debt (Tax deductible): 40,000There are TK 1111 (cash): 440,000

Kết quả (Anh) 2:

16. On 15/01/2015 Buy materials B warehousing 50.000.000d price without tax, 10% VAT rate, paid by Intra VCB. Costs of transport, loading and unloading materials purchased 440.000d paid in cash, of which 40,000 VAT.
Prize:
+ The documents are sorted in the order: 1. A report by an accountant debt (recording vouchers), 2. Authorizations, 3. debits single financial 4.Hoa, 5.Phieu warehousing, 6. The seller's delivery bill

ledger + Record: general journal

Debit 1521 (Material B): 50,000,000.
1331 Debit (VAT deductible): 5,000,000
Account 11 212 (Cash in banks VCB): 55,000,000

+ Based on the payment voucher (voucher book), financial accounting invoice shipping costs

Debit 1521 (material B): 400,000.
1331 Debit (VAT deductible): 40,000
1111 Account (Cash): 440,000

Kết quả (Anh) 3:

16. 01 2015 15 July / material stock price to buy a 50.000.000 B tax, value-added tax rate of 10%, tgnh VCB payment. Transportation cost, material handling 440 pay cash to buy into the inside, 40 vat.Explain:Set of documents in an orderly arrangement, 1.gi + y owe free set (accounting voucher record book, 2). Agent, 3. The newspaper 4.h a bills, financial, inventory 5.phi u, 6. The bill of lading is selling+: records and logWe got the system (1521 owes material B): 50.000.000.We got the debt of the system (VAT can be deducted in 1331): 5.000.000We got the system with 11212 (bank deposits 55.000.000 VCB):Accounting for shipping costs based on payment orders (document billing)We got the system (1521 owe material B): 400000.We got the debt of the system (VAT can be deducted in 1331): 40000We got the system for 440.0001111 years (cash):