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想銷售大型機(jī)械設(shè)備送贈(zèng)品怎么入賬和算稅
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商品促銷贈(zèng)品的賬務(wù)處理:
1、購入促銷贈(zèng)品時(shí):
借:庫存商品
應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng))
貸:銀行存款
2、無償贈(zèng)送促銷贈(zèng)品時(shí):
借:銷售費(fèi)用
貸:庫存商品
應(yīng)交稅費(fèi)--應(yīng)交增值稅(銷項(xiàng))
2024 06/16 17:19
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