问题已解决
老師請問,一般納稅人,藥品銷售企業(yè)過期的藥品要報廢,會計怎么做賬?借待處理財產(chǎn)損溢 貸庫存商品 貸進項稅額轉(zhuǎn)出。借銷售費用 貸待處理財產(chǎn)損溢 。這樣對嗎?



報廢最后是怎么批準(zhǔn)的 一般是計入管理費用、其他應(yīng)收款或者營業(yè)外支出 你做銷售費用是??
2019 08/15 18:45

84785015 

2019 08/15 18:47
做銷售費用,是因為我覺得藥品過期了,就加大了銷售成本

84785015 

2019 08/15 18:49
所以,用銷售費用。因為藥品過期,就賣不掉了,收入就減少了,相當(dāng)于費用加大了銷售費用

meizi老師 

2019 08/15 18:49
你好 計入管理費用 如果覺得是管理不善導(dǎo)致的
