问题已解决
老師你好!食堂購買了食用油,開的專票,是先抵扣還是直接按照普票入賬?請問分錄怎么做?



你好
借:庫存商品
增值稅 這里是專票抵扣的部分
貸:銀行存款
2022 04/27 09:57

84785019 

2022 04/27 09:59
購買的食堂油,是作為管理費用福利費吧?
這個你們是非獨立核算的嗎,那么是的

84785019 

2022 04/27 10:03
我主要是想知道,作為福利費專票是不能抵扣的,我是怎么入賬,是先按照進項入賬,還是直接按照普票入賬?按專票入賬后期怎么把進項轉出,分錄是怎樣的?

王超老師 

2022 04/27 10:07
你這個作為福利費,增值稅是要進項轉出的
