Accounting masters, please advise, ask accounting masters for advice

Is the sales revenue of 3 million yuan tax-included?

If yes, VAT output = 3,000,000 yuan.

VAT input = 1,170,000 RMB.

The VAT payable by the company this month = yuan.

Yuan; If it is income excluding tax.

VAT output = 3,000,000 * yuan.

VAT input = 1,170,000 RMB.

The value-added tax payable by the company this month = 510,000 yuan. Yuan;

If 300 is tax-included sales, VAT payable = 300*17% (1+17%)-17;

If you don't include tax, it's 300*17%-17

300 equals 2.56 million yuan.

256* is equal to 10,000 yuan.

$1.17 million.

100 * million yuan.

The VAT payable this month is 10,000 yuan.

I'm dizzy. There is no cost when it comes to raw materials. Wouldn't it be a big loss if you calculated it in this way? Don't you have a cost? Don't do any calculations.

1.To 2.False 3To 4False 5False 6To 7False 8To 9 against 10Wrong.

11.False 12False 13To 14False 15Wrong 16 to 17Wrong 18 Wrong 19False 20Right.

1 to 2 False.

3 True 4 False. 5 wrong, 6 wrong.

7 False and 8 True. 9 to 10 false.

11 wrong 12

Not a master, give your opinion.

The difference between the impairment loss calculated by the original ratio and the impairment loss calculated by the new ratio is the impact on the net profit, because it is subject to tax adjustment, so it will not affect the income tax expense.

According to the standard, there are two conditions for the change of the accounting policy of the enterprise, one is that the change is due to **, and the other is that the enterprise can provide more accurate information after the change of the policy, and it needs to be approved by a similar body of the general meeting of shareholders, and provide sufficient reasons to explain that it is indeed more accurate. Therefore, it is necessary to test whether the company can provide sufficient reasons for the change in accounting estimates. The company said:

Due to the closure of small coal kilns and other factors, the supply of coal and coke exceeded demand, and the company's receivables showed a downward trend for the first time. It means that the business environment has changed, and it is possible to see whether the real trend is indeed the case, whether the company's accounts receivable turnover days have decreased, and whether the long-term receivables can be recovered. Comparing the same industry is also a way.

The company's accounts receivable turnover rate is low, indicating that the company's payment collection cycle is long. However, the current bad debt provision policy should not be cautious compared with the bad debt provision ratio of other companies.