[单选题]委托加工应税消费品，委托方收回后直接用于销售，支付代扣代缴消费税的会计分录为（ ）。
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2023-11-01 15:13:04|
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[单选题]委托加工应税消费品，委托方收回后直接用于销售，支付代扣代缴消费税的会计分录为（ ）。
A.借：代扣税金—代扣消费税 贷：银行存款
B.借：营业税金及附加 贷：银行存款
C.借：委托加工物资 贷：银行存款
D.借：应交税费—应交消费税 贷：银行存款
A.借：代扣税金—代扣消费税 贷：银行存款
B.借：营业税金及附加 贷：银行存款
C.借：委托加工物资 贷：银行存款
D.借：应交税费—应交消费税 贷：银行存款
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