Có tài liệu kế toán tại doanh nghiệp hạch toán hàng tồn kho theo phương pháp KKTX (ĐVT: 1000 đồng)
1.Mua và nhập kho 1000 kg nguyên vật liệu chính A, tổng giá trị mua vào
150.00(chưa thuế GTGT 10%), đã thanh toán bằng tiền gửi ngân hàng. Chi phí vận chuyển bốc dở có liên quan chưa bao gồm thuế GTGT 5% đã trả bằng tiền mặt là 3.000.
2.Mua một số CCDC nhập kho để phục vụ cho sản xuất, tổng giá thanh toán là 55.000 (bao gồm thuế GTGT 10%) chưa thanh toán tiền cho người bán.
3.Mua 500kg vật liệu phụ B, tổng giá thanh toán là 33.000 (cả thuế GTGT 10%) chưa thanh toán tiền cho người bán. Cuối kỳ hàng chưa về nhập kho.
4.Mua và nhập kho 2000kg nguyên vật liệu chính A, tổng giá thanh toán là
220.000 (cả thuế GTGT 10%), đã trừ vào tiền ứng trước cho người bán.
5.Chi phí vận chuyển, bốc dở số nguyên vật liệu chính trên đã trả bằng tiền mặt số tiền là 5.000 (chưa thuế GTGT 10%)
Yêu cầu: Định khoản các nghiệp vụ trên trong 2 trường hợp:
-Doanh nghiệp hạch toán thuế GTGT theo phương pháp khấu trừ.
Doanh nghiệp hạch toán thuế GTGT theo phương pháp trực tiếp.

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