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我們是餐飲行業(yè),小規(guī)模納稅人,客戶訂的包席,我們有送客人酒水,比如餐費(fèi)12000元,酒水按照正常銷售有1000元。實(shí)際收錢12000元。請(qǐng)問(wèn)怎么做賬務(wù)處理
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你好,按照12000元確認(rèn)收入的
2019 09/30 10:31
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84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 10:36
可以做個(gè)詳細(xì)分錄嗎,比如酒水成本50。餐飲成本6000
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 10:44
借:銀行存款12000
貸:主營(yíng)業(yè)務(wù)收入11650.49
銷項(xiàng)稅額349.51
借:主營(yíng)業(yè)務(wù)成本6500
貸:庫(kù)存商品50
銀行存款或原材料6000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 10:47
請(qǐng)問(wèn)那個(gè)贈(zèng)送的酒水呢
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 10:51
這里面包括了贈(zèng)送的酒水了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 10:52
沒(méi)有呀
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 10:53
借:主營(yíng)業(yè)務(wù)成本6500
貸:庫(kù)存商品50
銀行存款或原材料6000
庫(kù)存商品就是酒水的成本啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 10:54
那個(gè)酒水不是要視同銷售繳稅嗎
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 11:03
你這個(gè)屬于買一贈(zèng)一,不屬于視同銷售,說(shuō)白了,就是兩樣商品賣了12000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 11:05
但是他們都說(shuō)是視同銷售喲
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 11:06
誰(shuí)說(shuō)的這個(gè)屬于視同銷售?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/30 11:07
這不是購(gòu)進(jìn)的貨物無(wú)償贈(zèng)送嗎
![](https://pic1.acc5.cn/009/82/37/16_avatar_middle.jpg?t=1651203384)
佟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/30 11:34
因?yàn)橛星懊娴南M(fèi)才有后面的贈(zèng)送,不屬于無(wú)償贈(zèng)送的
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