问题已解决
請問從國外采購原材料,已入庫,但貨款未付清,請問應(yīng)該如何入賬?
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你好,從國外采購原材料,已入庫,但貨款未付清
借:原材料??,應(yīng)交稅費—應(yīng)交增值稅(進項稅額),??貸:應(yīng)付賬款,銀行存款?
2023 07/18 09:48
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84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/18 09:50
是從國外采購的,按哪一天的匯率入賬呢,應(yīng)該如何做會計分錄
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/18 09:51
你好,是從國外采購的,是按報關(guān)進口當天的匯率
FAILED
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84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/18 09:59
按進口當日的匯率入賬,那后期支付貨款的時候匯率不一樣形成的差額該如何入賬做分錄
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/18 10:00
你好,后期支付貨款的時候匯率不一樣形成的差額,計入財務(wù)費用—匯兌損益
借:應(yīng)付賬款,貸:銀行存款,財務(wù)費用—匯兌損益(或借方)
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84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/18 10:03
不用去調(diào)原材料的入庫成本嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/18 10:06
你好,是的,不需要的
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