Traditional Culture Encyclopedia - Travel guide - A travel agency organized a group tour in September 2012 and collected a total of 300,000 yuan in travel fees, of which 140,000 yuan was generated from domestic group travel.

A travel agency organized a group tour in September 2012 and collected a total of 300,000 yuan in travel fees, of which 140,000 yuan was generated from domestic group travel.

2.

Debit: bank deposit 30

Loan: operating income 14+16=30/(1+0.05)= 28.57

< p> Taxes payable - Business tax payable 28.57*0.05=1.43

Debit: operating cost 6+10=16

Credit: bank deposit 16

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