问题已解决
老師,購入木炭,發(fā)生了損耗,賬務(wù)要如何處理?



買來做什么用的
合理損耗的嗎
2023 11/09 22:27

84785018 

2023 11/09 22:32
老師,我們是外貿(mào)公司,從國外進(jìn)口木炭來賣

84785018 

2023 11/09 22:32
老師,是合理損耗,

郭老師 

2023 11/09 22:33
借庫存商品
進(jìn)項(xiàng)
貸銀行存款
做產(chǎn)品成本就可以

84785018 

2023 11/09 22:36
老師,沒明白。借:我進(jìn)口時(shí)的分錄是,借:庫存商品 1000噸 應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅(已勾選抵扣)貸:銀行存款,銷售時(shí)只有980噸,損耗的20噸的分錄要怎么做呢老師,麻煩給個(gè)詳細(xì)分錄

郭老師 

2023 11/09 22:50
借主營業(yè)務(wù)成本貸庫存商品1000

84785018 

2023 11/09 22:55
老師,意思是少的直接結(jié)轉(zhuǎn),20噸進(jìn)項(xiàng)稅可以抵扣嗎老師

84785018 

2023 11/09 23:12
老師,我用小企業(yè)會計(jì)準(zhǔn)則,批發(fā)業(yè),外貿(mào)公司,木炭是從國外進(jìn)口的

郭老師 

2023 11/09 23:46
是的
屬于成本里面的
