Routine entries are recorded into Sales journals (credit sales to debtors), Purchase journals (credit purchases from suppliers), and cash books. Double entry rule: Debit Assets/Expenses increase; Credit Liabilities/Revenue increase.
Sales and Service Tax (SST) applies standard tariffs: **6% or 8% Service Tax** (e.g. hospitality, digital, consult services) and **5% or 10% Sales Tax** (imported/manufactured goods). SQL/Million use tax codes: **SR** (Service tax standard rate), **TX** (Purchase input tax), **OS** (Out of scope).
日常交易录入销售日记账（债务人信贷销售）、采购日记账（供应商信贷采购）和现金簿。双向复式记账规则：借方 (Debit) 资产/费用增加；贷方 (Credit) 负债/收入增加。
销售与服务税 (SST) 采用标准税率：**6% 或 8% 的服务税**（例如餐饮、数字、咨询服务）以及 **5% 或 10% 的销售税**（进口/制造商品）。SQL/Million 中常用税码：**SR**（服务税标准税率）、**TX**（采购进项税额）、**OS**（超出范围）。
Visual concept map explaining the key module topic: 解释该模块核心主题的视觉概念图：
Prompt: 'A business issues invoice for IT consulting services in Malaysia 2026. Explain which SST tax rate applies, which tax code (SR/TX/OS) to assign in SQL Accounting, and write the journal posting entry.'
Result: AI states that 8% service tax applies (tax code SR), debiting Debtors and crediting Consulting Sales and Service Tax payable account.
Prompt 提示词： “企业在 2026 年为马来西亚的 IT 咨询服务开具发票。请说明适用哪种 SST 税率、在 SQL Accounting 中应分配哪个税码 (SR/TX/OS)，并写出日记账分录。”
效果： AI 指出适用 8% 服务税（税码 SR），借记债务人，贷记咨询销售收入与应付服务税科目。
1. What is the standard Malaysia Service Tax rate for digital/consultancy services? 马来西亚对数字/咨询服务征收的标准服务税 (SST) 税率是多少？
2. Which tax code represents standard Sales/Service Tax Standard Rate in SQL Accounting? 在 SQL Accounting 中，哪个税码代表标准销售/服务税率？
3. A sales entry to a debtor on credit is recorded by: 记录向债务人的信贷销售分录是：
4. What does the tax code 'TX' commonly represent? 税码 'TX' 通常代表什么？
5. SST-02 is the official government form used for filing: SST-02 是官方政府用于申报什么的表格？
Task 1: Calculate SST service tax amount for a service worth RM 5,000 at 8% tax rate. 任务 1: 计算价值为 RM 5,000 的服务在 8% 税率下的 SST 服务税额。
Task 2: SQL query to sum total sales from invoice database table 'Invoices' where TaxCode is 'SR'. 任务 2: SQL 查询：对发票数据库表 'Invoices' 中税码为 'SR' 的销售总额进行求和计算。
Task 3: Journal entry formula: Credit Sales Revenue by 1000, credit tax code SR (8%). Total debit to Debtor? 任务 3: 日记账公式：贷记销售收入 1000，贷记税码 SR (8%)。借记债务人的总金额是多少？
Match the term on the left with its definition on the right. 将左侧的术语与右侧的定义进行配对。