消费税会计分录(补交消费税会计分录)

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消费税会计分录

*

* @param storeAmount 采购额

* @param taxtRate 税率

* @param period 会计期间

*/

public void taxAccountingEntry(BigDecimal storeAmount, BigDecimal taxtRate, Integer period) {

//根据采购额计算消费税

BigDecimal taxAmount = storeAmount.multiply(taxtRate);

//消费税作为贷方

AccountBalance creditAccountBalance = new AccountBalance();

creditAccountBalance.setDirection(2);

creditAccountBalance.setAmount(taxAmount);

creditAccountBalance.setPeriod(period);

creditAccountBalance.setAccountSubjectNo("2221");

//增值税科目作为借方

AccountBalance debitAccountBalance = new AccountBalance();

debitAccountBalance.setDirection(1);

debitAccountBalance.setAmount(taxAmount);

debitAccountBalance.setPeriod(period);

debitAccountBalance.setAccountSubjectNo("2212");

//5021税金科目作为借方

AccountBalance debitAccountBalance2 = new AccountBalance();

debitAccountBalance2.setDirection(1);

debitAccountBalance2.setAmount(taxAmount);

debitAccountBalance2.setPeriod(period);

debitAccountBalance2.setAccountSubjectNo("5021");

List accountBalancesList = Arrays.asList(debitAccountBalance, creditAccountBalance, debitAccountBalance2);

AccountingVoucher accountingVoucher = new AccountingVoucher();

accountingVoucher.setVoucherNo("CXSWF121705001");

accountingVoucher.setAccountBalancesList(accountBalancesList);

//新增会计分录

accountingVoucherRepository.save(accountingVoucher);

}

}