A.向消費者個人銷售金銀首飾負(fù)擔(dān)的消費稅借:營業(yè)稅金及附加4048.29貸:應(yīng)交稅費-應(yīng)交消費稅4048.29
B.單獨計價的包裝盒負(fù)擔(dān)的消費稅借:其他業(yè)務(wù)收入100貸:應(yīng)交稅費-應(yīng)交消費稅100
C.單獨計價的包裝盒負(fù)擔(dān)的消費稅借:營業(yè)稅金及附加100貸:應(yīng)交稅費-應(yīng)交消費稅100
D.以舊換新業(yè)務(wù)應(yīng)繳納的消費稅借:營業(yè)稅金及附加854.7貸:應(yīng)交稅費-應(yīng)交消費稅854.7
E.以舊換新業(yè)務(wù)應(yīng)繳納的消費稅借:營業(yè)稅金及附加1282.05貸:應(yīng)交稅費-應(yīng)交消費稅1282.05