问题已解决
小規(guī)模納稅人超市,購買休閑食品入賬時:借:庫存商品-休閑食品 貸:庫存現(xiàn)金(銀行存款),那么賣東西時,我應(yīng)該怎么做賬呢?



借;庫存現(xiàn)金等科目 貸;主營業(yè)務(wù)收入 應(yīng)交稅費-應(yīng)交增值稅
借;主營業(yè)務(wù)成本 貸;庫存商品
2017 10/13 17:07

84785037 

2017 10/13 17:08
謝謝老師,那么進貨產(chǎn)生的也應(yīng)該記主營業(yè)務(wù)成本?

鄒老師 

2017 10/13 17:10
你好,進貨產(chǎn)生的什么?

84785037 

2017 10/13 17:11
@鄒老師:油費,過路費

鄒老師 

2017 10/13 17:11
你好,可以計入庫存商品核算

84785037 

2017 10/13 17:13
@鄒老師:不明白哦,老師,能說的詳細點嗎

鄒老師 

2017 10/13 17:14
你好,就是把采購過程發(fā)生的油費,過路費計入采購商品的成本
借:庫存商品-休閑食品 貸:庫存現(xiàn)金(銀行存款)
