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老師,我們付了一次原材料款,這個(gè)是用來存貨的,已經(jīng)開了發(fā)票,但是不是當(dāng)月用的,是旺季用的,這個(gè)會(huì)計(jì)分錄怎么做,以前原材料都是見發(fā)票結(jié)轉(zhuǎn)成本,借:主營(yíng)業(yè)務(wù)成本 貸:原材料—后廚,這筆怎么做?
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您這個(gè)應(yīng)該暫時(shí)先放在原材料科目里面,你用的時(shí)候再做到成本。
2023 04/10 14:55
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2023 04/10 14:57
做成本不用發(fā)票結(jié)轉(zhuǎn)可以嘛?已經(jīng)開了發(fā)票的
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2023 04/10 14:58
你好,做成本你可以不用發(fā)票結(jié)轉(zhuǎn),但是沒有發(fā)票,最終不能稅前扣除。
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2023 04/10 15:02
那像我這種只能放在原材料,做成本不能稅前扣除了嗎?我們后面還有好多這種做法,我該怎么做
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2023 04/10 15:03
你好你沒有收入就不能確定成本呢。
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2023 04/10 15:04
那我可以這個(gè)月直接把這次全部結(jié)轉(zhuǎn)成本嗎?這樣成本比收入就大了
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2023 04/10 15:05
你好,這樣子。違反收入和成本的配比原則。
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2023 04/10 15:13
老師我們是餐飲業(yè),這是旺季提前存原材料的用的,借原材料:貸:應(yīng)付賬款? 借:應(yīng)付賬款? 貸:銀行存款? ? ?,
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2023 04/10 15:15
你好,是的,你這個(gè)分?jǐn)?shù)是沒錯(cuò),但是你不能現(xiàn)在就結(jié)轉(zhuǎn)成本。
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2023 04/10 15:15
是這樣做分錄嗎?那成本這次是等當(dāng)月買了多少轉(zhuǎn)多少成本嗎?那后面附什么票據(jù)呢?這個(gè)成本發(fā)票已經(jīng)開給我了,我能復(fù)印上放在后面嗎?這樣可以稅前扣除嗎
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2023 04/10 15:17
你好,是的,分路就是這樣做。不用再結(jié)轉(zhuǎn)成本了,你后面確認(rèn)收入的時(shí)候再去結(jié)轉(zhuǎn)成本。
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