当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,您好,請問小規(guī)模公司購進(jìn)酒贈送客戶帶走,視同銷售的會計(jì)分錄怎么寫?



借:銷售費(fèi)用-業(yè)務(wù)招待費(fèi)
貸:應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)
? ? ? 庫存物品
2022 03/17 09:48

84785001 

2022 03/17 09:52
如果,貨物含稅價30萬,銷項(xiàng)稅額怎么計(jì)算

家權(quán)老師 

2022 03/17 09:53
銷項(xiàng)稅額怎么計(jì)算=30/1.13*0.13

84785001 

2022 03/17 09:54
借:銷售費(fèi)用-業(yè)務(wù)招待費(fèi)30.29
貸:應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)0.29
??????庫存物品 30
這樣嗎

家權(quán)老師 

2022 03/17 10:00
是的,就是這樣處理的哈
