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小規(guī)模納稅人,商貿(mào)公司,庫(kù)存商品用于品鑒或者業(yè)務(wù)招待、贈(zèng)送客戶(hù),都要視同銷(xiāo)售么,分錄怎么做啊
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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你好!是的,視同銷(xiāo)售。借銷(xiāo)售費(fèi)用-捐贈(zèng)業(yè)務(wù)招待費(fèi)等,貸主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅
2024 08/30 18:02
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
m8708781288 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/30 18:13
金額是按照售價(jià)么?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/30 18:13
你好!是的。按售價(jià)來(lái)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
m8708781288 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/30 18:32
老師,這樣賬上不是多計(jì)了收入么,比如說(shuō)進(jìn)價(jià)80,售價(jià)100,購(gòu)進(jìn)時(shí)候是借:庫(kù)存商品80 貸:應(yīng)付賬款80,贈(zèng)送客戶(hù)不應(yīng)該是借:銷(xiāo)售費(fèi)用-業(yè)務(wù)招待費(fèi) 貸:庫(kù)存商品80么,會(huì)計(jì)上這個(gè)也確認(rèn)收入么
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/30 19:01
你好!你可以按平價(jià)出。實(shí)操?zèng)]問(wèn)題的
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