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老師,醫(yī)藥銷售行業(yè),貨品過(guò)期,如何處理?
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借待處理財(cái)產(chǎn)損溢
貸庫(kù)存商品
根據(jù)責(zé)任進(jìn)行結(jié)轉(zhuǎn)
借營(yíng)業(yè)外支出/其他應(yīng)收款等
貸貸處理財(cái)產(chǎn)損溢
2019 08/15 16:29
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 08/15 16:30
老師,那進(jìn)項(xiàng)是否要全額轉(zhuǎn)出?
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芳芳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 08/15 16:41
進(jìn)項(xiàng)稅是需要分情況的,正常損耗可以不轉(zhuǎn)出,管理原因?qū)е?,需要轉(zhuǎn)出
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 08/15 16:45
賣出去的貨,銷售方賣不出去,現(xiàn)在過(guò)期了,要退回總代理。老師,這個(gè)情況,總代理同意退貨??偞倪M(jìn)項(xiàng)是否要轉(zhuǎn)出
![](https://pic1.acc5.cn/009/92/72/57_avatar_middle.jpg?t=1651203445)
芳芳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 08/15 17:02
按理來(lái)說(shuō)可以不做進(jìn)項(xiàng)稅額轉(zhuǎn)出! 但是,稅務(wù)檢查時(shí)肯定還是以稅務(wù)局為準(zhǔn),你可以進(jìn)行解釋為滯銷導(dǎo)致
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