小规模纳税人不实行税款抵扣制,因此,在购进货物时不论收到普通发票还是增值税专用发票,其会计处理均为 A. D.A.借:原材料等 税费--增值税(进项税额) 贷:银行存款等 B. B.借:原材料等 贷:银行存款等 C. C.借:原材料等 税费 贷:银行存款等 D. D.借:原材料等 贷:银行存款等 税费--增值税(进项税额转出)
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参考答案:
举一反三
【单选题】The climate is very hot and dry that much evaporation takes place.
【简答题】Translate: Please translate the following sentences in to Chinese. 3. Hunan food is hot because the climate is very humid, which makes it difficult for human body to eliminate moisture.