问答题
Emma sold goods on Credit for $440 including sales tax of 10%.
How should this transaction be recorded in Emma's account? ______
A、
Dr Account receivable $400 Cr Sales $400
B、
Dr Account receivable $440 Cr Sales $400 Cr Sales tax $40
C、
Dr Account receivable $400 Dr Sales tax $40 Cr Sales $440
D、
Dr Account receivable $484 Cr Sales tax $44 Cr Sales $440
【正确答案】
B
【答案解析】
[考点] Recording transactions and events-Sales tax-Accounting for sales tax [难易度] 易 $440是含税的价格，不含税价格=440/(1+10%)=$400，Sales tax=$40。 分录： Dr Trade receivable $440 Cr Sales $4,000 Cr Sales tax $40
提交答案
关闭