问题已解决
外購(gòu)貨物用于職工福利,進(jìn)項(xiàng)需要轉(zhuǎn)出不?
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老師上面那個(gè)答案進(jìn)賬轉(zhuǎn)出了,這個(gè)題怎么增值稅直接記入成本了
2018 05/01 20:20
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2018 05/01 20:28
你好!外購(gòu)貨物用于職工福利,進(jìn)項(xiàng)稅不能抵扣,所以不認(rèn)證,也就不需要轉(zhuǎn)出!
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2018 05/01 20:46
這個(gè)題的答案就是進(jìn)賬轉(zhuǎn)出,怎么理解呢
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2018 05/01 20:46
這個(gè)題的答案就是進(jìn)項(xiàng)轉(zhuǎn)出怎么理解呢
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2018 05/01 20:48
這個(gè),買進(jìn)來(lái)是原材料,進(jìn)項(xiàng)稅肯定認(rèn)證了,現(xiàn)在改變了用途,所以要轉(zhuǎn)出進(jìn)項(xiàng)稅
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2018 05/01 20:49
這個(gè)怎么又不進(jìn)項(xiàng)轉(zhuǎn)出了,直接記入庫(kù)存商品了?
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2018 05/01 20:54
這個(gè)買進(jìn)來(lái)就知道不能抵扣,所以,沒(méi)有核算進(jìn)項(xiàng)稅呀!金額+稅全部列入生產(chǎn)成本!
(注意,可沒(méi)有先列入庫(kù)存商品喲)
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2018 05/01 21:07
沒(méi)有先列入生產(chǎn)成本,也可以直接庫(kù)存商品下賬?庫(kù)存商品從哪下呢
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2018 05/01 21:14
你這個(gè)概念很模糊?。r
1、假設(shè),商品買進(jìn)來(lái),本來(lái)不是用作福利的
借 原材料
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸 應(yīng)付賬款
現(xiàn)在,突然改就用途了,用于職工福利,因?yàn)檫@塊進(jìn)項(xiàng)不能抵扣,所以要進(jìn)項(xiàng)轉(zhuǎn)出
借:生產(chǎn)成本
貸:原材料
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
2、假如買進(jìn)的食用油,目的就是職工福利的,先辦個(gè)入庫(kù)也行(zhòng)r
借 庫(kù)存商品 注意這對(duì)分錄沒(méi)有進(jìn)項(xiàng)稅
貸 應(yīng)付賬款
發(fā)給工人了
借 生產(chǎn)成本
貸應(yīng)付職工薪酬
借 應(yīng)付職工薪酬
貸 庫(kù)存商品
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2018 05/01 21:18
哦,謝謝老師o(wú)(^o^)o
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