单项选择题

某服装企业为增值税一般纳税人，某月在销售产品的同时向购货方收取包装物押金1130元，并分别核算。该项业务正确的账务处理为（ ）。

A.借：银行存款1130贷：其他应付款1130
B.借：银行存款1130贷：其他业务收入1130
C.借：银行存款1130贷：其他应付款1000应交税费—应交增值税（销项税额）130
D.借：银行存款1130贷：其他业务收入1000应交税费—应交增值税（销项税额）130
<上一题 目录 下一题>
热门 试题

未分类题
听力原文：W: Can I help you?M: Yes, I'd like to read some articles that are on reserve about British culturE.W: Professor Grand's class?M: That's right. How could you know?W: Let's just say you are not the first person coming in asking for those articles.M: Oh, well, seeing as how I haven't read any of them yet, it doesn't really matter which one you give me first.W: I'm afraid I can't give you any of them at the moment. They've all been checked out.M: You're joking, all of them?W: Every month. I've asked professor Grand twice already to bring in additional copies of the articles, but no sooner do I place them on the shelves than they are gonE.See that girl in the black sweater? She's been waiting for half an hour for those same articles to be returneD.M: And here's mE.I went out of my way to free out the whole afternoon to reaD.W: I'm sorry, but there is not a whole lot I can do about it. All I can suggest is that you come in first thing tomorrow morning and try again. We open at eight.(20)A.That the library opens at 8:00.B.That no one else has read the articles.C.That none of the material he needs is availablE.D.That reserve materials can be taken out of the library.
A.W:
B.
M:
C.
W:
D.
M:
E.
M:
F.
W:
G.
(20)
A.That
H.
B.That
I.
C.That
J.
D.That
K.
单项选择题
某酒厂销售白酒缴纳的消费税应记入的会计科目为（ ）。
A.主营业务成本
B.税金及附加
C.管理费用
D.销售费用
相关试题