问题已解决
請問第三題在什么樣的情況下才能選C呢
FAILED
FAILED
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您好,外購商品用于福利有點像,但不是銷項稅,是進項轉(zhuǎn)出
1、購進時:
借:庫存商品
借: 應(yīng)交稅費(應(yīng)交增值稅--進項稅額)
貸:銀行存款/庫存現(xiàn)金
2、使用時:
借:應(yīng)付職工薪酬
貸:庫存商品
貸:應(yīng)交稅費(應(yīng)交增值稅--進項稅額轉(zhuǎn)出)
3、期末計提職工薪酬:
借:生產(chǎn)成本制造費用管理費用銷售費用等
貸:應(yīng)付職工薪酬
2023 04/12 22:49
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2023 04/12 22:52
庫存商品用的成本價,不是購進價。然后稅又是按售價來算的。我明明記得有這個分錄的,但就是記不得是什么情況下
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2023 04/12 22:58
您好,自制商品用于福利是要視同銷售的。上面您說這個購進用發(fā)福利,購進價就等于成本價了么
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2023 04/13 00:03
找到了。是這個分錄了
FAILED
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2023 04/13 06:09
哇,太好啦,謝謝您的分享,祝您學(xué)習(xí)生活愉快
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