Dr：其他業務支出=kmye(df,510201)*0.05*1.1

Dr：主營業務稅金及附加=(kmye(md,21710101)-kmye(md,21710101))*0.11

     Cr：應交稅金—應交營業稅=kmye(md,510201)*0.05

     Cr：應交稅金—應交城建稅=((kmye(md,21710101)-kmye(md,21710101)+kmye(md,510201)*0.05))*0.07

     Cr：其他應交款—教育費附加=((kmye(md,21710101)-kmye(md,21710101)+kmye(md,510201)*0.05))*0.03

     Cr：其他應交款—地方教育費附加=((kmye(md,21710101)-kmye(md,21710101)+kmye(md,510201)*0.05))*0.01

有無錯誤？能否優化？請指教，謝謝。

更正后：

會計分錄：

Dr：其他業務支出=kmye(df,510201)*0.05*1.11

Dr：主營業務稅金及附加=(kmye(df,21710101)-kmye(jf,21710102))*0.11

Cr：應交稅金—應交營業稅=kmye(md,510201)*0.05

Cr：應交稅金—應交城建稅=((kmye(df,21710101)-kmye(jf,21710102))+kmye(md,510201)*0.05)*0.07

Cr：其他應交款—教育費附加=((kmye(df,21710101)-kmye(jf,21710102))+kmye(md,510201)*0.05)*0.03

Cr：其他應交款—地方教育費附加=((kmye(df,21710101)-kmye(jf,21710102))+kmye(md,510201)*0.05)*0.01

等著。