题目

英语CAT的问题,
Sarah runs her own business and is registered for sales tax.This week her purchases were $2,350 inclusive of sales tax and her sales were $1,000 exclusive of sales tax.The rate of sales tax is 17·5%.At the end of the week what will the sales tax account in her ledger show?A.$350 receivable B.$350 payable C.$175 receivable D.$175 payable 我想知道具体过程,

提问时间：2020-10-23

答案

Sarah自己开店,要交营业税.
营业税需要按买入卖出的价差来计算缴纳.
假设不含税的纯支出为a,那么：
2350 = a * 17·5% + a
==> a = 2000
买入卖出的价差为 2000 - 1000 = 1000
所以,营业税额为：1000 * 17.5% = 175
选 D