问题已解决
供應(yīng)商免費贈送的原材料,會計分錄是借:原材料 貸:營業(yè)外收入,但是這個金額怎么寫?按照以前原材料的單價入庫?
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是的,這個是按你們之前的那個價格算
2019 09/25 10:16
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2019 09/25 10:19
按照以前的單價算、供應(yīng)商的應(yīng)付賬款是沒算上金額,但是這部分其實是送的,領(lǐng)了這部分原材料核算成本不是相當(dāng)于虛增成本了嗎?
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2019 09/25 10:20
這個實際原則,對方那邊是需要給你們開發(fā)票的,對方?jīng)]有和正價商品開一起么,這個對方也需要視同銷售的,
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2019 09/25 10:22
對于對方來說是視同銷售,不開票的
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2019 09/25 10:24
需要開發(fā)票啊,對方交稅一樣啊,要是對方視同銷售,那就可以開發(fā)票啊,不開發(fā)票多半沒有視同銷售,
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maize老師 
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2019 09/25 10:26
這個一般是和正價商品開一張上面,這樣,對方視同銷售,調(diào)低正價商品單價,最后總價不變,確認收入金額不變,你這樣采購也可以入賬啊,你看京東和唯品會那邊都是開一張發(fā)票上面贈品
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