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老師,結(jié)轉(zhuǎn)成本怎么做?假如公司購(gòu)入100萬(wàn)的貨,那就是庫(kù)存商品100萬(wàn),賣出80萬(wàn),計(jì)主營(yíng)業(yè)收入80萬(wàn),在結(jié)轉(zhuǎn)的時(shí)候借主營(yíng)業(yè)務(wù)成本,貸庫(kù)存商品,那這里是借主營(yíng)業(yè)務(wù)成本100,貸庫(kù)存商品100,還是借主營(yíng)業(yè)務(wù)成本80,貸庫(kù)存商品80呢?
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你好,80萬(wàn)的收入對(duì)應(yīng)的成本是多少?不是按100萬(wàn),也不是按80萬(wàn)結(jié)轉(zhuǎn)的
2019 10/10 18:09
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2019 10/10 18:14
意思是說(shuō)賣出的80萬(wàn)過(guò)去,購(gòu)入的時(shí)候花了60萬(wàn),結(jié)轉(zhuǎn)成本就是結(jié)轉(zhuǎn)60萬(wàn)嗎?
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2019 10/10 18:15
那公司購(gòu)入貨物比銷售出去還多,結(jié)轉(zhuǎn)只結(jié)轉(zhuǎn)銷售對(duì)應(yīng)的成本,這樣不是一直都會(huì)有利潤(rùn)了嗎?就要交企業(yè)所得稅了
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2019 10/10 18:22
你好,如果80萬(wàn)的收入對(duì)應(yīng)的成本是60萬(wàn),結(jié)轉(zhuǎn)成本就是60萬(wàn),而不是按收入80萬(wàn)結(jié)轉(zhuǎn)
結(jié)轉(zhuǎn)只是針對(duì)銷售貨物的成本結(jié)轉(zhuǎn),沒有銷售的在庫(kù)存商品期末余額體現(xiàn)的
有利潤(rùn)就需要繳納企業(yè)所得稅的
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2019 10/11 06:28
老師,結(jié)轉(zhuǎn)的成本是含稅還是不含稅呢?
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2019 10/11 06:33
老師,我還是不太明白結(jié)轉(zhuǎn)成本怎么回事,結(jié)轉(zhuǎn)成本只結(jié)轉(zhuǎn)當(dāng)期銷售貨物對(duì)應(yīng)的采購(gòu)成本,如果進(jìn)項(xiàng)大于銷項(xiàng)只是不用繳納增值稅,但是沒有太多費(fèi)用票,一般都是要交企業(yè)所得稅嗎?
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2019 10/11 08:20
你好
如果購(gòu)進(jìn)進(jìn)項(xiàng)抵扣了,那結(jié)轉(zhuǎn)的成本是不含稅的
如果購(gòu)進(jìn)的進(jìn)項(xiàng)沒有抵扣,那結(jié)轉(zhuǎn)的成本是含稅的
結(jié)轉(zhuǎn)成本只結(jié)轉(zhuǎn)當(dāng)期銷售貨物對(duì)應(yīng)的采購(gòu)成本,沒有銷售的庫(kù)存商品不需要結(jié)轉(zhuǎn)到成本
有形成利潤(rùn)就需要繳納企業(yè)所得稅的
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2019 10/11 08:32
這個(gè)購(gòu)進(jìn)的進(jìn)項(xiàng)沒有抵扣怎么理解呢,一般產(chǎn)生銷售就有銷項(xiàng),就會(huì)進(jìn)行用進(jìn)項(xiàng)抵扣呀?
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2019 10/11 08:34
你好
1,如果購(gòu)進(jìn)是取得專用發(fā)票,就會(huì)認(rèn)證
2,如果購(gòu)進(jìn)是取得的普通發(fā)票,進(jìn)項(xiàng)無(wú)法認(rèn)證,進(jìn)項(xiàng)就沒有抵扣的
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2019 10/11 08:38
老師,結(jié)轉(zhuǎn)成本分錄的附件怎么做,是放成本統(tǒng)計(jì)表嗎?成本統(tǒng)計(jì)表怎么做,是統(tǒng)計(jì)當(dāng)期的采購(gòu)入庫(kù)和當(dāng)期的銷售還是所有的采購(gòu)和當(dāng)期的銷售?
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2019 10/11 08:39
你好
結(jié)轉(zhuǎn)成本分錄的附件是出庫(kù)單
出庫(kù)單是載明出庫(kù)數(shù)量,單位成本,金額信息的一種單據(jù)
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2019 10/11 08:40
是跟銷售分錄附的出庫(kù)單一樣的嗎?
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2019 10/11 08:41
你好,銷售分錄后面是銷售發(fā)票,送貨單,收款回單等
而結(jié)轉(zhuǎn)成本分錄后面是附上出庫(kù)單
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2019 10/11 08:44
老師,采購(gòu)收到的送貨單是附在采購(gòu)分錄后嗎
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2019 10/11 08:44
你好,是的(采購(gòu)收到的送貨單是附在采購(gòu)分錄后面的)
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2019 10/11 09:05
有些沒有收到送貨單可以嗎
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2019 10/11 09:13
你好,這個(gè)是需要找供應(yīng)商提供送貨單才是的
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2019 10/11 09:14
明白了,謝謝老師
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2019 10/11 09:20
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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