问题已解决
A企業(yè)為一般納稅人,收到B公司(一般納稅人)投入原材料一批,價值10萬,會計分錄如何寫?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
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你好,借;原材料10萬,貸;實收資本 10萬
2020 07/11 11:21
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/11 11:22
不借記進(jìn)項稅額嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/11 11:27
你好,有取得投入原材料的專用發(fā)票嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/11 11:30
取得了,取得了
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/11 11:31
你好,取得了就需要計入進(jìn)項稅額的
借;原材料,應(yīng)交稅費——應(yīng)交增值稅(進(jìn)項稅額),貸;實收資本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/11 11:32
要是沒取得呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/11 11:33
進(jìn)項稅額就計入原材料入賬價值嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 07/11 11:36
你好,沒有取得,那進(jìn)項稅額就計入原材料入賬價值
借;原材料,貸;實收資本
![](/wenda/img/newWd/sysp_btn_eye.png)