问题已解决
企業(yè)購(gòu)買產(chǎn)品時(shí)該應(yīng)付賬款的入賬價(jià)值包不包括增值稅請(qǐng)問(wèn)??
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您好,
貨已到、發(fā)票未開的計(jì)入應(yīng)付賬款-暫估,是不含增值稅的;
已經(jīng)開了發(fā)票的按照含稅金額計(jì)入應(yīng)付賬款
2020 09/03 01:33
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2020 09/03 01:35
增值稅不是價(jià)外稅嗎?怎么會(huì)計(jì)入入賬價(jià)值??
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2020 09/03 01:37
應(yīng)付賬款科目是價(jià)稅合計(jì),按照價(jià)稅合計(jì)給供應(yīng)商付款。如果是原材料科目的話就是按照不含稅金額計(jì)入原材料成本了
借:原材料
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)付賬款
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