Ptt 大爆卦 | 銷項稅額會計科目 - 前往 https://www.lungteng.com.tw/web/download.ashx?action=1&URL=4/2016/0105111638Post/files/%E6%9C%83%E8%A8%88%E5%AD%B8II+%E7%AC%AC%E5%8D%81%E4%B8%80%E7%AB%A0+%E5%8A%A0%E5%80%BC%E5%9E%8B%E7%87%9F%E6%A5%AD%E7%A8%85%E4%B9%8B%E6%9C%83%E8%A8%88%E8%99%95%E7%90%86-%E9%9A%A8%E5%A0%82%E7%B7%B4%E7%BF%92%E6%9C%AC(%E7%AD%94%E6%A1%88%E5%8D%B7).pdf&FN=%E6%9C%83%E8%A8%88%E5%AD%B8II+%E7%AC%AC%E5%8D%81%E4%B8%80%E7%AB%A0+%E5%8A%A0%E5%80%BC%E5%9E%8B%E7%87%9F%E6%A5%AD%E7%A8%85%E4%B9%8B%E6%9C%83%E8%A8%88%E8%99%95%E7%90%86-%E9%9A%A8%E5%A0%82%E7%B7%B4%E7%BF%92%E6%9C%AC(%E7%AD%94%E6%A1%88%E5%8D%B7).pdf

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第十一章加值型營業稅之會計處理

會計項目. 摘要. 類頁. 借方金額. 貸方金額. 月日. 10 2 應收帳款. （略）. 21,000. 銷貨收入. 20,000. 銷項稅額. 1,000. 5 現金. 47,250. 銷貨收入. 45,000. 銷項稅額.

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