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某企业为增值税一般纳税人,增值税税率为17%。销售产品领用单独计价的包装物一批,该包装物计划成本为5000元,材料成本差异率为-2%,产品销售收入150000元(含税),包装物收入5800元(含税),销售款已收,则下列会计处理中正确的有()。(不保留小数)
A.
借:银行存款 155800 贷:主营业务收入 133162 税费—增值税(销项税额) 22638
B.
借:银行存款 155800 贷:主营业务收入 128205 税费—增值税(销项税额) 22638 其他业务收入 4957
C.
借:其他业务成本 5100 贷:周转材料—包装物 5000 材料成本差异 100
D.
借:其他业务成本 4900 材料成本差异 100 贷:周转材料—包装物 5000
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