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企業(yè)將外購的庫存商品發(fā)福利,這個(gè)還用結(jié)轉(zhuǎn)成本么
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是的,需要結(jié)轉(zhuǎn)成本的
2023 10/23 16:40
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2023 10/23 16:42
怎么結(jié)轉(zhuǎn)呢,借其他業(yè)務(wù)成本貸庫存商品么
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2023 10/23 16:43
是的,就是那樣結(jié)轉(zhuǎn)的
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2023 10/23 16:45
1,發(fā)放是需要計(jì)提么,計(jì)提福利借管理費(fèi)用-福利費(fèi)貸應(yīng)付職工薪酬-福利費(fèi),發(fā)放時(shí)借應(yīng)付職工薪酬-福利費(fèi)貸庫存商品,然后結(jié)轉(zhuǎn)成本借其他業(yè)務(wù)成本貸庫存商品,然后進(jìn)項(xiàng)轉(zhuǎn)出,借進(jìn)項(xiàng)轉(zhuǎn)出貸應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額,2整個(gè)流程是這樣么
這是兩個(gè)問題
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2023 10/23 16:47
還有一個(gè)問題,就是購進(jìn)去庫存商品發(fā)放福利的這部分進(jìn)項(xiàng)稅我不認(rèn)證抵扣,直接全部進(jìn)成本可不可以
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2023 10/23 16:52
?抱歉記錯(cuò)了,外購商品發(fā)放福利不用視同銷售,進(jìn)項(xiàng)轉(zhuǎn)出就是。
外購商品發(fā)放福利會(huì)計(jì)分錄
外購商品用于職工福利,其進(jìn)項(xiàng)稅不能抵減,要做轉(zhuǎn)出處理,分錄如下:
1、購進(jìn)時(shí):
借:庫存商品
? ? ? 應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
? ? ? 貸:銀行存款/庫存現(xiàn)金
2、發(fā)放時(shí):
借:應(yīng)付職工薪酬--職工福利費(fèi)
? ? ? 貸:庫存商品
? ? ? ? ? ? ? 應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
月末計(jì)提:借:管理費(fèi)用-福利費(fèi)貸:應(yīng)付職工薪酬-職工福利
二、將自產(chǎn)的產(chǎn)品用于福利的會(huì)計(jì)分錄
1、借:應(yīng)付職工薪酬貸:主營業(yè)務(wù)收入貸:應(yīng)交稅費(fèi)--應(yīng)交增值稅(銷項(xiàng)稅額)2、借:管理費(fèi)用-福利費(fèi)貸:應(yīng)付職工薪酬3、借:主營業(yè)務(wù)成本貸:庫存商品
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2023 10/23 17:01
需要進(jìn)項(xiàng)轉(zhuǎn)出的必須要是已經(jīng)認(rèn)證抵扣的吧,我若不認(rèn)證抵扣這部分可不可以直接進(jìn)費(fèi)用
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2023 10/23 17:02
這樣就不用進(jìn)項(xiàng)轉(zhuǎn)出了對吧
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2023 10/23 17:04
是的,就是那樣處理的
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2023 10/23 17:10
買的時(shí)候,借庫存商品含進(jìn)項(xiàng)稅,貸銀行存款,計(jì)提借管理費(fèi)用-福利費(fèi)貸應(yīng)付職工薪酬-福利費(fèi),發(fā)放時(shí)借應(yīng)付職工薪酬-福利費(fèi)貸庫存商品(含稅)是這樣么,就省了一步進(jìn)項(xiàng)轉(zhuǎn)出
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2023 10/23 17:14
嗯嗯,可以那樣處理的,做不抵扣勾選
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2023 10/23 17:17
不抵扣勾選就是做分錄的時(shí)候直接進(jìn)成本過費(fèi)用了對吧
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2023 10/23 17:19
是的,就是那個(gè)意思的
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