问题已解决
老師,我們是小規(guī)模的酒店,把自己的酒送人或者招待客人怎么做賬?之前的會計是按成本價借管理費用招待費,然后直接貸庫存商品
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您好,這個不是直接作為招待費就可以了嗎
2023 05/22 22:30
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2023 05/22 22:35
那貸方是什么?不用確認收入?
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2023 05/22 22:36
貸方兩個科目,第一個是庫存商品,第二個是應(yīng)交稅費 應(yīng)交增值稅
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2023 05/22 22:39
那就是不用確認收入?不用視同銷售?
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2023 05/22 22:40
應(yīng)交稅費就稅法上視同銷售的了哈
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2023 05/22 22:45
那這個做一個價稅分離?我們都是一個季度末按銷售收入做價稅分離計提增值稅了,不分開票收入和未開票收入的
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2023 05/22 22:47
嗯對,是相當于稅法上扣除
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