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老師,我們是房地產(chǎn)公司,在銷(xiāo)售時(shí)我們會(huì)贈(zèng)送客戶(hù)雨傘 ,我們收到專(zhuān)票后應(yīng)該怎樣做會(huì)計(jì)分錄呢
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你好,收到專(zhuān)票可以計(jì)入進(jìn)項(xiàng)稅額,贈(zèng)送做視同銷(xiāo)售,計(jì)算銷(xiāo)項(xiàng)稅額。
2019 10/15 09:01
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2019 10/15 09:04
是贈(zèng)送,但是對(duì)方開(kāi)了專(zhuān)票,會(huì)計(jì)分錄具體怎么做老師,寫(xiě)出來(lái)可以嗎老師
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2019 10/15 09:29
你好,贈(zèng)送不是白給對(duì)方么,為什么對(duì)方會(huì)給你開(kāi)專(zhuān)票。
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2019 10/15 09:35
不好意思,我看錯(cuò)了,對(duì)不起老師,耽誤你時(shí)間了,應(yīng)該是購(gòu)進(jìn)來(lái),開(kāi)的專(zhuān)票,再送出去的,送的時(shí)候沒(méi)有票哦
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2019 10/15 09:40
你好,購(gòu)入時(shí),借:庫(kù)存商品 應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 貸:銀行存款或庫(kù)存現(xiàn)金 贈(zèng)送時(shí),借:營(yíng)業(yè)外支出 貸:庫(kù)存商品 應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
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2019 10/15 09:44
謝謝老師o(wú)(^o^)o
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2019 10/15 09:47
不客氣的,如果您對(duì)我的回復(fù)滿(mǎn)意,請(qǐng)給老師5星好評(píng),非常感謝!祝工作愉快!
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