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Enterprise recruitment accounting examination questions
1: B
2: B
3. Borrow 30,000 yuan of raw materials
Taxes payable-VAT payable (input tax) 5 100
Loan bank deposit 35 100
Loan management fee-freight 700
Management fee-handling fee 500
Loan cash/bank deposit 1200
If you have transport invoice, you can deduct it, and transport invoice must be certified.
If freight and handling charges enter the cost of raw materials
Borrow: raw materials 3 1 15 1
Taxes payable-VAT payable-input tax 5 149
Loan: bank deposit 35 100.
Bank deposit 1200
The deduction rate of freight is 7%
30000+700*0.93+500=3 1 15 1
5 100+700*0.07=5 149
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