当前位置:财税问题 >
實(shí)務(wù)
问题已解决
假企業(yè)從乙企業(yè)購(gòu)入a材料一批增值稅專用發(fā)票上記載的款項(xiàng)為兩萬(wàn)元,增值稅為2600元,運(yùn)費(fèi)為500元,不考慮增值稅全部款項(xiàng)已用轉(zhuǎn)賬支票付記材料已驗(yàn)收入庫(kù),會(huì)計(jì)分錄為



借:原材料
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅 -進(jìn)項(xiàng)
貸:銀行存款
2023 01/28 11:44
