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某食品加工廠2021年九月為生產(chǎn)水果罐頭,向果農(nóng)收購(gòu)柑橘開(kāi)具的收購(gòu)發(fā)票上注明的價(jià)格為四萬(wàn)元四萬(wàn)元,試用稅率9%計(jì)算,食品加工廠收購(gòu)柑橘抵扣進(jìn)項(xiàng)稅額并做出會(huì)計(jì)分錄
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你好,收購(gòu)柑橘抵扣進(jìn)項(xiàng)稅額=4萬(wàn)*9%
借:原材料??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款等科目
2023 06/13 20:56
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