Page 98 - כרך א - ספר הנהלת חשבונות הסברים ותרגילים מהדורה 2

‫חשבונאות פיננסית וחישובים מסחריים |פרק ‪ :4‬מס ערך מוסף (מע"מ)‬
‫פתרון תרגיל מס' ‪:4‬‬

‫חישוב‬ ‫מספר‬ ‫חישוב‬ ‫מספר‬
‫‪9,100 X 17% = 1,547‬‬ ‫‪.15‬‬ ‫‪102 / 17% = 600‬‬ ‫‪.1‬‬
‫‪9,100 X 1.17 = 10,647‬‬ ‫‪.16‬‬ ‫‪600 X 1.17 = 702‬‬ ‫‪.2‬‬
‫‪1,904 / 17% = 11,200‬‬ ‫‪.17‬‬ ‫‪936 / 1.17 = 800‬‬ ‫‪.3‬‬
‫‪11,200 X 1.17 = 13,104‬‬ ‫‪.18‬‬ ‫‪800 X 17% = 136‬‬ ‫‪.4‬‬
‫‪38,610 / 1.17 = 33,000‬‬ ‫‪.19‬‬ ‫‪1,500 X 17% = 255‬‬ ‫‪.5‬‬
‫‪33,000 X 17% = 5,610‬‬ ‫‪.20‬‬ ‫‪1,500 X 1.17 = 1,755‬‬ ‫‪.6‬‬
‫‪51,000 X 17% = 8,670‬‬ ‫‪.21‬‬ ‫‪442 / 17% = 2,600‬‬ ‫‪.7‬‬
‫‪51,000 X 1.17 = 59,670‬‬ ‫‪.22‬‬ ‫‪2,600 X 1.17 = 3,042‬‬ ‫‪.8‬‬
‫‪9,860 / 17% = 58,000‬‬ ‫‪.23‬‬ ‫‪3,744 / 1.17 = 3,200‬‬ ‫‪.9‬‬
‫‪58,000 X 1.17 = 67,860‬‬ ‫‪.24‬‬ ‫‪3,200X17%=544‬‬
‫‪70,200 / 1.17 = 60,000‬‬ ‫‪.25‬‬ ‫‪3,800 X 17% = 646‬‬ ‫‪.10‬‬
‫‪60,000 X 17% = 10,200‬‬ ‫‪.26‬‬ ‫‪3,800 X 1.17 = 4,446‬‬ ‫‪.11‬‬
‫‪79,300 X 17% = 13,481‬‬ ‫‪.27‬‬ ‫‪714 / 17% = 4,200‬‬ ‫‪.12‬‬
‫‪79,300 X 1.17 = 92,781‬‬ ‫‪4,200 X 1.17 = 4,914‬‬ ‫‪.13‬‬
‫‪14,705 / 17% = 86,500‬‬ ‫‪6,552 / 1.17 = 5,600‬‬ ‫‪.14‬‬
‫‪86,500 X 1.17 = 101,205‬‬ ‫‪5,600 X 17% = 952‬‬
‫‪100,620 / 1.17 = 86,000‬‬ ‫‪6,100 X 17% = 1,037‬‬
‫‪86,000 X 17% = 14,620‬‬ ‫‪6,100 X 1.17 = 7,137‬‬
‫‪100,000 X 17% = 17,000‬‬ ‫‪1,054/ 17% = 6,200‬‬
‫‪100,000 X 1.17 = 117,000‬‬ ‫‪6,200 X 1.17 = 7,254‬‬
‫‪15,980 / 17% = 94,000‬‬ ‫‪8,658 / 1.17 = 7,400‬‬
‫‪94,000 X 1.17 = 109,980‬‬ ‫‪7,400 X 17% = 1,258‬‬
‫‪106,470 / 1.17 = 91,000‬‬ ‫‪7,900 X 17% = 1,343‬‬
‫‪91,000 X 17% = 15,470‬‬ ‫‪7,900 X 1.17 = 9,243‬‬
‫‪132,000 X 17% = 22,440‬‬ ‫‪1,428/ 17% = 8,400‬‬
‫‪132,000 X 1.17 = 154,440‬‬ ‫‪8,400 X 1.17 = 9,828‬‬
‫‪10,062 / 1.17 = 8,600‬‬
‫‪8,600 X 17% = 1,462‬‬

‫‪90‬‬