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老師,外賣企業(yè)出口貨物怎么做賬?
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借銀行存款 貸主營(yíng)業(yè)務(wù)收入
2023 10/17 11:25
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2023 10/17 11:27
這么簡(jiǎn)單
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2023 10/17 11:27
出口退稅款呢
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2023 10/17 11:28
這個(gè)是只是外貿(mào)不是生產(chǎn)企業(yè)吧
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2023 10/17 11:29
外賣企業(yè)
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2023 10/17 11:34
外貿(mào)企業(yè)出口退稅的賬務(wù)處理是,
借:其他應(yīng)收款—應(yīng)收出口退稅款(增值稅),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(出口退稅)。
實(shí)際收到出口退稅款項(xiàng)的時(shí)候賬務(wù)處理是,
借:銀行存款,
貸:其他應(yīng)收款—應(yīng)收出口退稅款(增值稅)。
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2023 10/17 11:39
購(gòu)進(jìn)貨物時(shí)呢?
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2023 10/17 11:42
1、采購(gòu)商品
借:庫(kù)存商品-
應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)付賬款
2、付貨款
借:應(yīng)付賬款-
貸:銀行存款-人民幣
3、出口銷售(換算人民幣=1906美元*人民幣外匯牌價(jià),假設(shè)為6.8)
借:應(yīng)收賬款-出口**-**
貸:主營(yíng)業(yè)務(wù)收入-外銷
4、月底計(jì)提當(dāng)月出口退稅和不可抵扣部分(因退稅率為17%,即可全額退稅),則:
借:應(yīng)收出口退稅
貸:應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
5、收到外匯貨款
借:銀行存款-美元(按幣種就可以)
貸:應(yīng)收賬款-出口**-**
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2023 10/17 11:43
謝謝老師
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2023 10/17 11:43
不客氣,幫忙給個(gè)五星好評(píng)
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