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您好!購(gòu)進(jìn)貨物100噸(廠家已經(jīng)按照100噸開票),有5噸屬于非正常損耗,運(yùn)輸公司已經(jīng)給予賠償,按照市場(chǎng)銷售價(jià)賠償?shù)模ㄟM(jìn)價(jià)2000元,按照市場(chǎng)銷售價(jià)2300元賠償),整個(gè)會(huì)計(jì)分錄怎么處理?
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您好,正常入庫(kù)100,出售5
2022 03/27 16:21
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2022 03/27 16:26
借:原材料:200000
? ? ? ? 應(yīng)交稅費(fèi):26000
? ? ?貸: 銀行存款:226000
借:??
? ? ?貸:營(yíng)業(yè)外收入:11500
? ? ? 貸:應(yīng)交稅費(fèi)~進(jìn)項(xiàng)稅額轉(zhuǎn)出
? ? ??
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2022 03/27 16:28
借啥?非正常損耗是否還得出庫(kù)呢?
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2022 03/27 17:02
您好,不是,是借銀行存款,貸主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)應(yīng)交增值稅,借主營(yíng)業(yè)務(wù)成本,貸庫(kù)存商品
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2022 03/27 17:04
結(jié)算運(yùn)費(fèi)的時(shí)候,直接扣了,所以沒有銀行存款。該走啥科目呢?
還有非正常損耗噸原材料,不需要貸原材料嗎?
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2022 03/27 17:08
您好,沖減支付運(yùn)費(fèi)的負(fù)債科目
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2022 03/27 17:08
您好,是貸原材料科目
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2022 03/27 17:11
支付運(yùn)費(fèi),我做了會(huì)計(jì)分錄
借:庫(kù)存商品~運(yùn)費(fèi)
? ? ?應(yīng)交稅費(fèi)~進(jìn)項(xiàng)
貸:銀行存款
那兒來的負(fù)債科目?
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2022 03/27 17:13
您好,這個(gè)分錄可能是錯(cuò)誤的,是兩個(gè)業(yè)務(wù),1全額開運(yùn)費(fèi)發(fā)票,然后您開銷售發(fā)票,不是一個(gè)業(yè)務(wù)
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2022 03/27 18:33
是一筆業(yè)務(wù)哈,同時(shí)入原材料
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2022 03/27 18:33
您重新寫下分錄,謝謝
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2022 03/27 20:49
您好,您支付運(yùn)費(fèi)分錄沒問題,出售,借銀行存款,貸其他業(yè)務(wù)收入,應(yīng)交稅費(fèi)應(yīng)交增值稅,借其他業(yè)務(wù)成本,貸原材料
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