问题已解决
請(qǐng)問(wèn)老師,這題進(jìn)項(xiàng)轉(zhuǎn)出為什么不是15而10的13%呢
FAILED
FAILED
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你好同學(xué),稍等回復(fù)您
2023 02/16 10:38
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2023 02/16 11:11
你不會(huì)接就不要瞎接,這注會(huì)的題
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2023 02/16 11:20
同學(xué),10萬(wàn)元的原材料,上月抵扣了10*0.13=1.3萬(wàn)元進(jìn)項(xiàng),本月發(fā)生了非正常損失,所以需將原抵扣的1.3轉(zhuǎn)出
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2023 02/16 11:24
你說(shuō)是已經(jīng)知道,這里已經(jīng)我自己看明白了。為什么是轉(zhuǎn)出來(lái)不是15.因?yàn)檎麄€(gè)賬面其中原材料占10,跟著進(jìn)項(xiàng)轉(zhuǎn)出,其他是5庫(kù)存商品。所以只要把原材料的進(jìn)項(xiàng)轉(zhuǎn)出。另外5不用。
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2023 02/16 11:27
可以這樣理解,企業(yè)的庫(kù)存商品通過(guò)原材料生產(chǎn)而來(lái),購(gòu)入原材料時(shí)抵扣了進(jìn)項(xiàng)稅,所以需要將其轉(zhuǎn)出,而生產(chǎn)中發(fā)生的人工費(fèi)用等其他記入成本的支出,并沒(méi)有抵扣進(jìn)項(xiàng)稅所以不需要考慮
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