问题已解决
車間修建買的鋼材進項可以抵扣嗎?
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你好,如果是一般納稅人建造車間購買的鋼材,取得進項專用發(fā)票的進項稅額是可以用來抵扣銷項稅額的
2019 10/23 22:25
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2019 10/23 22:26
會計科目應(yīng)該計入哪個科目?
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2019 10/23 22:29
你好,購進鋼材,借;工程物資,應(yīng)交稅費——應(yīng)交增值稅(進項稅額),貸;銀行存款等科目
建造車間領(lǐng)用鋼材,借;在建工程,貸;工程物資
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2019 10/23 22:32
不是在建是改建?
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2019 10/23 22:33
你好,改建就這樣處理
把之前車間結(jié)轉(zhuǎn)到在建工程,借;在建工程,累計折舊,貸;固定資產(chǎn)
改建領(lǐng)用鋼材,借;在建工程,貸;工程物資
完工,借;固定資產(chǎn),貸;在建工程
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