问答题 Alan is not registered for sales tax. He recently received an invoice for goods of resale which cost $600 net of tax. Tax rate is 15%.
What is the correct entry to made in Alan's sales ledger in respect of this invoice? ______

A、 Dr Purchase $600　Dr Sales tax $190　Cr Payable $690
B、 Dr Purchase $690　Cr Sales tax $190　Cr Payable $600
C、 Dr Purchase $600　Cr Payable $600
D、 Dr Purchase $690　Cr Payable $690

【正确答案】 D

【答案解析】[考点] Recording transactions and events-Sales tax-Accounting for sales tax [难易度] 中没有注册Sales tax的公司，采购产生的Input sales tax不能用来抵减销售产生的Output tax，所以这部分税费要全部计入采购成本。分录： Dr Purchase $690 Cr Payable $690