问题 问答题

请分别针对以下不同情况,简述包装物的相关会计处理规定,并做出相应的会计分录:
(1)某生产企业向当地娱乐城及商业机构销售葡萄酒10吨,含随同产品销售的包装物在内的销售单价为1000元/吨,消费税率为10%。
(2)某生产企业向当地娱乐城及商业机构销售葡萄酒10吨,销售单价为1000元/吨,随同葡萄酒销售的包装物的不含税收入是600元,消费税率为10%。
(3)某生产企业向当地娱乐城及商业机构销售葡萄酒10吨,销售单价为1000元/吨,随同葡萄酒销售出借的包装物的押金是600元,消费税率为10%。分包装物逾期未收回与未逾期收回两种情况处理。
(4)某生产企业向当地娱乐城及商业机构销售葡萄酒10吨,销售单价为1000元/吨,随同葡萄酒销售的包装物不含税收入是600元,另收取了包装物的押金117元,消费税率为10%。分包装物逾期未收回与未逾期收回两种情况处理。

答案

参考答案:(1)随同产品销售且不单独计价的包装物,其收入随同所销售的产品一起计入主营业务收入。因此,因包装物销售应缴的消费税与因产品销售应缴的消费税一同计入“营业税金及附加”。
借:银行存款 11700
贷:主营业务收入 10000[10×1000]
应交税费—应交增值税(销项税额)
1700
[10000×17%]
借:营业税金及附加 1000[10000×10%]
贷:应交税费—应交消费税 1000
(2)随同产品销售但单独计价的包装物,其收入计入其他业务收入,应缴纳的消费税应计入“营业税金及附加”。
借:银行存款 12402
贷:主营业务收入 10000[10×1000]
其他业务收入 600
应交税费—应交增值税(销项税额)
1802[(10000+600)×17%]
借:营业税金及附加 1060
[(10000+600)×10%]
贷:应交税费—应交消费税
1060[1000+60]
(3)出租、出借的包装物收取的押金,借记“银行存款”科目,贷记“其他应付款”科目;待包装物逾期收不回来而将押金没收时,借记“其他应付款”,贷记“其他业务收入”科目;这部分押金收入应缴纳的消费税计入“营业税金及附加”。
销售时:
借:银行存款 11700
贷:主营业务收入 10000[10×1000]
应交税费—应交增值税(销项税额)
1700
[10000×17%]
借:银行存款 600
贷:其他应付款 600
借:其他应付款 87.18
贷:应交税费—应交增值税(销项税额)
87.18[600÷1.17×17%]
借:营业税金及附加 1051.28
[10000×10%+600÷1.17×10%]
贷:应交税费—应交消费税 1051.28
押金逾期时:
借:其他应付款 512.82[600-87.18]
贷:其他业务收 512.82
押金未逾期,退回时:
借:其他应付款 512.82
销售费用 87.18
贷:银行存款 600
(4)包装物已作价随同产品销售,但为促使购货人将包装物退回而另外加收的押金,借记“银行存款”,贷记“其他应付款”科目;包装物逾期未收回,押金没收,没收的押金应缴纳的消费税应先自“其他应付款”科目中冲抵,即借记“其他应付款”科目,贷记“应交税费一应交消费税”科目,冲抵后“其他应付款”科目的余额转入“营业外收入”科目。
销售时:
借:银行存款 12402
贷:主营业务收 10000[10×1000]
其他业务收入 600
应交税费—应交增值税(销项税额)
1802
[(10000+600)×17%]
借:银行存款 117
贷:其他应付款 117
借:其他应付款 17
贷:应交税费—应交增值税(销项税额) 17
借:营业税金及附加 1060
[10000×10%+600×10%]
其他应付款 10[117÷1.17×10%]
贷:应交税费—应交消费税 1070
押金逾期时:
借:其他应付款 90[117-17-10]
贷:营业外收入 90
押金未逾期,退回时:
借:其他应付款 90
销售费用 27[17+10]
贷:银行存款 117

阅读理解

It is easy to understand the way a culture approaches disagreements by looking at the communication styles in that culture. In societies where open discussion is encouraged, conflict is much more common and accepted. On the other hand, cultures that strive to reduce conflicts and maintain harmony do not see such interaction appropriate, particularly in the workplace.

In Australia, Great Britain, and the United States, for example, disagreements are considered a natural part of communication. People in these countries typically have open and honest discussions, even if people’s differences of opinion lead to confrontation(对抗,对立). In business setting, this may mean debating with a colleague or a supervisor over the approach to a task. Or, co-workers might have a discussion about whether an agenda(议程)item during a meeting is suitable or not. Conflict is not necessarily negative ,though. And many people feel that debating an issue is as rewarding as resolving it. Successful conflict resolution(冲突解决) is also seen as a valuable skill, most people at the management level are expected to be very good at handling conflicts that arise in the workplace.

The Asian style of communication is quite different. In almost parts of eastern Asia, individuals present their ideas and then wait for others to do the same. They prefer to seek agreement from a group without rejecting another’s opinions out loud. In business meetings, subordinates (下级) will hardly disagree openly with their supervisor. This shows respect for supervisor, and it reflects the cultural importance placed on politeness and building harmony and trust.

1. The best title for this passage is ______.

A. Approaching Disagreements                    B. Differences of Opinion

C. Culture and Communication                    D. Conflict Resolution

2. In Australia, people would consider disagreement______.

A. a negative part of communication             B. necessary in their communication

C. normal and beneficial                            D. Unimportant in communication

3. Which of the following is true according to the author?

A. Subordinates in the USA don’t try to show their respect in the supervisors.

B. Asian people at management level are not good at handling conflicts.

C. People in Asia always try to avoid conflicts.

D. People in some western countries like to have conflicts.

4. What does the underlined word “harmony” probably mean?

A. Difference           B. Agreement     C. Respects        D. Communication

单项选择题