【多选题】【消耗次数：1】
以下各项应在“营业税金及附加”账户核算的有（ ）。
①
城市维护建设税
②
消费税
③
营业税
④
教育费附加
参考答案：
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相关题目
【单选题】
企业当期因日常经营活动应交纳的增值税为54 000元， 当期确认并交纳的消费税、营业税、 资源税、 城市维护建设税和教育费附加分别为5 000元、600元、8 500元、6 810元，则反映在利润表上的营业税金及附加项目的数额应为（ ）元。
①
74 910
②
20 910
③
14 100
④
54 000
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