An An enterprise pays VAT according to the credit method, exports it from the warehouse according to the FIFO method. Goods purchased and sold in the period are subject to 10% VAT. In the period, the following data are available: - The purchase price without uniform VAT in the period is VND 100167/piece, 10% VAT
- Selling price without VAT uniform in the period is equal to 2 times of purchase price, 10% VAT
1. Purchased 6,000 goods X, did not pay the seller, the goods returned to the warehouse. Then transfer the payment to the seller after deducting 2% of the total debt.
2. The cost of transporting goods to the warehouse is 2,000,000 VND, 10% VAT paid in cash.