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捐贈(zèng)的物品如何計(jì)算增值稅
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您好,同學(xué),您是外購的物品還是資產(chǎn)的
2021 10/04 15:46
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2021 10/04 15:48
當(dāng)月購入的
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2021 10/04 15:50
還有上個(gè)月購入的這個(gè)月分發(fā)給員工,又如何算
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2021 10/04 15:50
對(duì)于外購商品捐贈(zèng)支出,應(yīng)該視同銷售,會(huì)計(jì)分錄為:
借:營(yíng)業(yè)外支出
貸:主營(yíng)業(yè)務(wù)收入、
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
同時(shí)結(jié)轉(zhuǎn)銷售成本
借:主營(yíng)業(yè)務(wù)成本
貸:庫存商品
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