vrz 发表于 22-7-2014 01:05 AM 
大家可以给点意见吗？
*采用 GST 10% 因为是外国例子*
The transactions are as follows:
1.When you made a sales and tax invoice was issued on2nd July 2015 for 1000 + 98 =1098, based on the tax invoice the doubleentry as follows: DR: Debtor 1098 CR: Sales 1000 CR: GST - Output 98. Where a cash discount is offered for speedy payment,VAT is calculated on an amount represented by the value of the invoice less thecash discount. Even if the cash discount is lost because of late payment, theVAT will not change. Thus, the VAT calculation =1000 less cash discount 2% (20)= 980 x 10% = 98 . The tax invoice was for full amount (credit + partialcash ). When you received the cash payment, the double entry as follows: DR: Cash 450 CR: Debtor 450
2.When your customer returned goods to you, you issued a Credit Note on4th July 2015 for 50 + 5 (with a reference to the original TaxInvoice), based on the Credit Note issued, the double entry as follows: DR: Returns Inwards 50 DR: GST Adjustment - Output Tax 5 CR: Debtor 55 3. When your customer took advantage of the 2%discount and paid the balance sum on 6th July 2015, the double entry asfollows: DR: Cash 581.14 DR: Discount Allowed 11.86 CR: Debtor 593 Calculation: Debtor balance = 1098 – 450 -55= 593;Discount allowed =593 x 2% = 11.86. Summary of journal entryfor the transaction: 1. DR: Debtor=1098 – 450 – 55 -593= 0 2. CR: Sales = 1000 3. CR: Output Tax = 98 4. DR: Cash = 450 + 581.14 = 1031.14 5. DR: Returns Inwards =50 6. DR: GST Adjustment – Output Tax = 5 7. DR: Discount Allowed = 11.86 Calculation andverification of GST - Output Tax Payable: Documents: Output Tax ------------------------------------------------------------ Tax Invoice : 1098; Output Tax: 98 Credit Note : 50; Adjustment : ( 5 ) Total Output Tax Payable: 93
打字比较慢，为了节省时间，用英文回复。
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