问题已解决
你好,老師,上家開票被罰,專管要我們把進項轉(zhuǎn)出,包括成本也轉(zhuǎn)出。借:待處理財產(chǎn)損益-待處理損失 貸:庫存商品 應(yīng)交稅金-應(yīng)交增值稅(進項稅額轉(zhuǎn)出)這樣做賬對嗎?
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關(guān)鍵是你們是否實際支付了?業(yè)務(wù)是真實只是發(fā)票有問題?
2024 02/21 10:16
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2024 02/21 10:19
老師,實際支付了
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家權(quán)老師 
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2024 02/21 10:22
業(yè)務(wù)是真實的,根據(jù)會計制度是可以計入成本的,只是不能稅前扣除。所以,只調(diào)整不能抵扣的增值稅計入庫存商品
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2024 02/21 10:27
老師,專管說成本也要轉(zhuǎn)出[擦汗]
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家權(quán)老師 
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2024 02/21 10:30
不懂會計準(zhǔn)則還是怎么回事?稅局只能管稅的哈
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