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ACCA财务会计基础习题：营业税

高顿网校2015-10-28 16:46Yvonne.shen
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　　Question：Which of the following correctly describe the entry in the sales account for a sale for a sales tax registered trader?

　　A. Debited with the total of sales made, excluding sales tax

　　B. Credited with the total of sales made, excluding sales tax

　　C. Debited with the total of sales made, including sales tax

　　D. Credited with the total of sales made, including sales tax

　　The correct answer is:Credited with the total of sales made, excluding sales tax.

　　The sales tax element of the invoices will go to the sales tax account in the statement of financial position.

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