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老師:搬運(yùn)設(shè)備電梯的進(jìn)項(xiàng)會計(jì)分錄,安裝的會計(jì)分錄和銷項(xiàng)的會計(jì)分錄求解。
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同學(xué)你好
是自己的設(shè)備不?
2022 10/17 13:54
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84785025 
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2022 10/17 13:59
我們是一般納稅人,專門銷售電梯的,設(shè)備是對方提供給我們開進(jìn)項(xiàng)發(fā)票,我們銷售出去的也要給人家開銷售發(fā)票,。進(jìn)項(xiàng)發(fā)票的電梯是否要做庫存商品入庫?還是直接掛主營業(yè)務(wù)成本?
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立峰老師 
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2022 10/17 14:03
同學(xué)你好
1、購買電梯要先計(jì)入庫存商品,確認(rèn)收入時(shí),再結(jié)轉(zhuǎn)至主營業(yè)務(wù)成本。
2、搬運(yùn)應(yīng)連同電梯價(jià)款計(jì)入電梯收入里,按電梯稅率交稅。
安裝費(fèi),如單獨(dú)核算的,可以適用簡易計(jì)稅,按3%的稅率征稅。
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2022 10/17 14:25
好的謝謝老師
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立峰老師 
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2022 10/17 14:46
如果滿意,可五星評價(jià)哈,謝謝
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