选择题：某汽车厂发出材料委托某企业加工一批产品,收回后用于连续生产应税消费品,该批产品加工费

  • 题目分类：注册税务师(CTA)
  • 题目类型：选择题
  • 号外号外：注册会员即送体验阅读点！
题目内容：

某汽车厂发出材料委托某企业加工一批产品，收回后用于连续生产应税消费品，该批产品加工费10000元，受托方依法代收代缴消费税1579元，增值税1700元.该汽车厂在提货时正确的涉税会计处理为（ ）。

A．借：委托加工材料 13279

贷：银行存款 13279

B．借：委托加工材料 11579 应交税金——应交增值税（进项税额）1700

贷：银行存款 13279

C．借：委托加工材料 10000 应交税金——应交消费税 1579 应交税金——应交增值税（进项税额）1700

贷：银行存款 13279

D．借：生产成本 13279

贷：银行存款 13279

参考答案：

You are an audit manager responsible for providing hot reviews on selected audit

You are an audit manager responsible for providing hot reviews on selected audit clients within your

分类：注册税务师(CTA)  题型：选择题
查看答案

4 You are a senior manager in Becker & Co, a firm of Chartered Certified Account

4 You are a senior manager in Becker & Co, a firm of Chartered Certified Accountants offering audit a

分类：注册税务师(CTA)  题型：选择题
查看答案

(b) With reference to CF Co, explain the ethical and other professional issues r

(b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)

分类：注册税务师(CTA)  题型：选择题
查看答案

3 (a) Financial statements often contain material balances recognised at fair va

3 (a) Financial statements often contain material balances recognised at fair value. For auditors, th

分类：注册税务师(CTA)  题型：选择题
查看答案

During the year the internal auditor of Mulligan Co discovered several discrepan

During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory

分类：注册税务师(CTA)  题型：选择题
查看答案