问题已解决
. 出售某項(xiàng)交易性金融資產(chǎn)時(shí),確認(rèn)的投資收益金額是取得價(jià)款和該項(xiàng)交易性金融資產(chǎn)賬面價(jià)值的差額,還應(yīng)扣除轉(zhuǎn)讓金融商品應(yīng)交增值稅的影響。怎理解
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您好,學(xué)員,因?yàn)槔U納的增值稅是計(jì)入投資收益的,即轉(zhuǎn)讓金融資產(chǎn)應(yīng)交增值稅的分錄為:
1、產(chǎn)生轉(zhuǎn)讓收益時(shí)
借:投資收益等
貸:應(yīng)交稅費(fèi)—轉(zhuǎn)讓金融商品應(yīng)交增值稅
2、產(chǎn)生轉(zhuǎn)讓損失時(shí)
借:應(yīng)交稅費(fèi)—轉(zhuǎn)讓金融商品應(yīng)交增值稅
貸:投資收益等
2019 10/14 15:10
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