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甲公司为增值税一般纳税企业,2×19年3月1日销售A商品10 000件,每件商品的标价为20元(不含增值税),每件商品的实际成本为12元,A商品适用的增值税税率为16%;由于是成批销售,甲公司给予购货方10%的商业折扣,并在销售合同中规定现金折扣条件为2/10,1/20,N/30,假设现金折扣不考虑增值税;A商品于3月1日发出,符合销售实现条件,购货方于3月9日付款。 要求做出如下会计分录 1、3月1日销售实现确认收入; 2、结转销售成本; 3、3月9日收款的会计分录。
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A.
has been busy with many things
B.
has been quite free
C.
has done few things
D.
has little time for many things
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A.
shipment
B.
delivery
C.
vessel
D.
contract
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A.
vanished
B.
endured
C.
invited
D.
admitted
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