问题已解决
老師,發(fā)生退貨2600元,是不是就不能抵扣進(jìn)項(xiàng)稅?
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對(duì)應(yīng)的進(jìn)項(xiàng)也要轉(zhuǎn)出來。
2022 09/15 15:57
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2022 09/15 15:59
今天出了一道題,采購一批貨物加款22600元,銷售一批貨物33900元,發(fā)生退貨2600元,核算該批商品的成本。
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2022 09/15 16:01
就是退貨的2600元對(duì)應(yīng)的進(jìn)項(xiàng)稅額要轉(zhuǎn)出
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2022 09/15 16:03
是的,退貨的這個(gè)商品原來進(jìn)項(xiàng)抵扣了,現(xiàn)在退貨的時(shí)候進(jìn)項(xiàng)要轉(zhuǎn)出來。
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2022 09/15 16:06
那核算該批商品的成本怎么核算呢?出題者沒有數(shù)量?
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2022 09/15 16:06
我的答案是只寫了分錄
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2022 09/15 16:12
是核算采購成本還是銷售成本?
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2022 09/15 16:18
只寫著核算該批商品的成本,并寫出結(jié)轉(zhuǎn)分錄
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2022 09/15 16:19
那核算采購成本或者銷售成本該怎么算?
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2022 09/15 16:19
結(jié)轉(zhuǎn)成本這塊我還沒有搞清楚
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2022 09/15 16:23
采購的商品就是采購的數(shù)量乘以單價(jià)。銷售的成本就是銷售的商品數(shù)量乘以單價(jià)。
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2022 09/15 16:23
然后采購成本時(shí)把退貨的那個(gè)也扣下去。
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2022 09/15 16:24
可是題目根本就沒有給出數(shù)量
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2022 09/15 16:26
。采購成本就是22600
銷售成本。沒有給稅率,這個(gè)算不準(zhǔn)確。
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2022 09/15 16:28
稅率都是13%,采購成本還要減去退貨嗎
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2022 09/15 16:30
這樣的題目出的不嚴(yán)謹(jǐn)我感覺,正常要給出數(shù)量或者給出單價(jià),把能準(zhǔn)確算出該批商品的成本
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2022 09/15 16:35
采購成本不用減去退貨的。計(jì)算銷售的時(shí)候再減去退貨的。因?yàn)檫@個(gè)題目他是銷售多少之后才體現(xiàn)的退貨。說明是銷售出去的,退貨了,不是說采購的那一部分退貨了。
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