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公司是慈善協(xié)會(huì)剛成立不久,小規(guī)模,年前協(xié)會(huì)收到別人捐贈(zèng)的名人字畫(huà),在年會(huì)拍賣(mài),義賣(mài)收入4萬(wàn),怎么做分錄?收入是否計(jì)提增值稅?
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你好!
義賣(mài)收入4萬(wàn)
2019 02/17 11:06
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2019 02/17 11:08
是呀,老師分錄怎么做?
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蔣飛老師 
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2019 02/17 11:13
借:銀行存款
貸:商品銷(xiāo)售收入
應(yīng)交稅金-應(yīng)交增值稅
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2019 02/17 11:38
老師,我本來(lái)想是不是做,借:現(xiàn)金
貸:捐贈(zèng)收入——非限定性收入,你的意思是視同銷(xiāo)售對(duì)嗎?
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蔣飛老師 
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2019 02/17 11:48
你好!
是的。
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2019 02/17 11:51
商業(yè)捐物資給公益組織,組織在活動(dòng)中義賣(mài)
收到捐贈(zèng)物資:借:存貨
貸:捐贈(zèng)收入
義賣(mài)時(shí):借:銀行存款
貸:商品銷(xiāo)售收入
應(yīng)交稅金-增值稅
同步:借:業(yè)務(wù)活動(dòng)成本
貸:存貨
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