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【简答题】
甲公司为增值税一般纳税企业，适用的增值税税率为17%。2008年3月1日，公司销售某商品1000件，每件标价2000元，实际售价1800元(售价中不含增值税)。已开出增值税专用发票，商品已交付给乙公司。为了及早收回货款，甲公司在合同中规定的现金折扣条件为：2/10，1/20，N/300 要求： (1)编制甲公司销售商品时的会计分录(假定现金折扣只按售价计算，“应交税费”科目要求写出明细科目)。 (2)根据以下假定，分别编制甲公司收到款项时的会计分录。 ①乙公司在3月8日按合同规定付款，甲公司收到款项并存入银行； ②乙公司在3月19日按合同规定付款，甲公司收到款项并存入银行； ③乙公司在3月29日按合同规定付款，甲公司收到款项并存入银行。
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in
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as
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