论文部分内容阅读
[案例]某服装厂为增值税一般纳税人,其产品主要销售给外贸企业用于出口。2001年8月5日销售一批服装,价税合计为11.7万美元。票已开,货已发出,款项暂未收到,购销双方约定的付款日期为8月25日,到期时款项收到。该厂一般以当月1日的外汇牌价作为折合率进行财务核算。中国人民银行公布的美元对人民币的汇价分别为:8月1日为1:8.3,8月5日为1:8.2,8月25日为1:8.15。该厂在月底计提销项税额时考虑到8月25日的外汇汇率最低。故以25日的汇价作为折合率计算了该笔业务的销售额。该厂进行了如下的账务处理: (1)8月5日发出商品时,未做销售; (2)8月25日收到货款时,计算销售收入并计提销项税额
[Case] A garment factory is a general VAT payer. Its products are mainly sold to foreign trade enterprises for export. August 5, 2001 sale of a number of clothing, the total price of 117,000 US dollars. Tickets have been opened, the goods have been issued, the money has yet to be received, both purchase and sale agreed payment date is August 25, when the payment is received. The factory generally with the exchange rate on the 1st of the month as a discount rate for financial accounting. The People's Bank of China announced the exchange rate of USD against RMB as follows: 1: 8 on August 1, 1: 8 on August 5 and 1: 8.15 on August 25. The plant accrues output tax at the end of the month taking into account the lowest foreign exchange rates on August 25. Therefore, the 25th of the exchange rate as a discount rate calculated the sales of the business. The factory carried out the following accounts processing: (1) August 5 when the goods are issued, did not make sales; (2) August 25 received the payment, calculate the sales revenue and accrued output tax