问题已解决
商貿公司的商品附帶出售的東西,采購時和入庫時的會計分錄?
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一、采購庫 :借:庫存商品借:應交稅費——應交增值稅(進項稅額)貸:應付賬款(或銀行存款)
2023 12/07 11:50
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2023 12/07 11:50
您好,借:應收賬款,貸:主營業(yè)務收入,應交稅金-應交增值稅(銷項稅額)借:主營業(yè)務成本,貸:庫存商品
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2023 12/07 11:51
這個不應該是計入到銷售費用嗎
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2023 12/07 11:53
因為出售的時候不單獨計價的
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2023 12/07 11:57
附帶出售一般做成本處理,是在省稅的,做銷售費用視同銷售要多交銷項稅
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2023 12/07 11:58
那怎么做會計分錄,上面說的兩個分錄的有點懵
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2023 12/07 12:04
意思是我要做三筆分錄嗎?1.采購東西付款時做一個分錄,2.入庫的時候做一個分錄,3.等到跟商品出售的時候又做一個分錄嗎?
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2023 12/07 12:09
學員您好,是的,對的,一般銷售和確定成本是同時的
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2023 12/07 12:20
小規(guī)模:1.采購付款 ?借 :庫存商品 ?貸:銀行存款
2.跟商品一起附帶銷售:借:主營業(yè)務收入 ?貸:庫存商品 ? ??應交增值稅銷項稅額
這樣?
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2023 12/07 12:27
是的沒錯, 是這樣的
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