超市一般纳税人账务处理数据要点Word文档格式.docx

1、2438981.51-实际抵扣16082553.99应纳税额合计1552924.43期初未缴320922.12641844.24本期已缴税额本期缴纳上期未开票销售比重税率17%的销售占比72%2005年行业数据税率13%的销售占比16%税率17%的销售占比30-39%税率13%的销售占比25%-36%开票销售比重税率17%的销售占12.2%免税的为万分之七税率17%的销售占25.2%免税的为千分之三-万分之七销售成本84%-88%，营业费用率16.8%，进项票百货超市863份16514753.84+2688417.1超市17%本期206份 6187493.64+1032718.7213%本期农

2、产品72份 112932.90+14681.38超市单位： 元行次本月数本年累计数一、主营业务收入6869076.6360166359.35减：主营业务成本84.37% - 87%5993526.8850978233.37营业费用12.88%-15.4%884756.759266264.98主营业务税金及附加0320332.02223194.19二、主营业务利润-29539.02-301333.19加：其他业务利润80355.96265278.62管理费用 1.43%98409.921964157.64财务费用7708.07213091.19三、营业利润-55301.05-2213303.40

3、投资收益补贴收入20000营业外收入营业外支出524969.33以前年度损益调正四、利润总额-55351.05-2038272.73减：所得税五、净利润编制单位： 百货资产13997287.24107355735.5688.68%-87.54%12412773.7293978376.6416.34% 16.682286490.2317908334.0448110.20476097.37-750086.91-5007072.49867411.516436205.99-36008.63117324.601465142.1321886.19219672.552917.8530301.54136292

4、.941654513.14212035.561442477.58一、按适用税率征收增值税货物及劳务的销售额和销项税额明细 超市栏次应税货物比重小计17税率13税率份数销售额防伪税控系统开具的增值税专用发票132943.59500.41开具普通发票50751704450.30289756.55未开具发票4-10103702.491717629.42-2177223.86283039.1012280926.352000668.5251+2+3+411811096.382007886.38纳税检查调整6合计75+6三、免征增值税货物及劳务销售额明细免税货物免税劳务税额15161718=15+16+1

5、7流动资产：百货流动负债：货币资金8399801.734461402.90短期借款30短期投资2应付票据31600000开承兑支付应收票据应付帐款3242188749.9450959449.61应收帐款155555.76111367.36预收帐款3325000坏帐准备其他应付款3427576555.58-36775018.21应收帐款净额应付工资35360577.37357054.35预付帐款75262.41应付福利费36383626.09912186.08应收补贴款8未交税金37-48961.91-96471.07其他应收款946961613.88525020.27未付利润38存货10789

6、0784.767020726.83其他未交款39156039.85144225.86待摊费用115284810.434661759.47预提费用40285001281918.93流动负债合计4371245086.9216808345.55流动资产合计68697828.9716785539.24长期负债：固定资产原价9283767.809133155.80其他长期负债47累计折旧183091298.184193028.38住房周转金48固定资产净值196192469.624940127.42固定资产合计23无形资产及递延资产：负债合计51无形资产24所有者权益：递延资产25实收资本5250000

7、00无形资产及递延资产合计26盈余公积54273353.96280650.78其他长期资产：公益金55136676.98140325.39其他长期资产272721558.172430182.65未分配利润561093415.882066852.98递延税项：所有者权益合计576366769.847347503.76资产总计2977611856.7624155849.31负债及所有者权益总计581548431.13638373.9510636215.2112491135.701313684.951178840.7812936918.4410255164.6716618.673226003.802991858.631297066.281162222.112312158.084551718.14224796.60371333.73402464.199314920948074.5220119402.9610784813.2010327166.7113479.8013907.9530852