問(wèn)題已解決
老師,比如一批存貨自然災(zāi)害損失和非自然災(zāi)害損失,進(jìn)項(xiàng)稅額怎么處理?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
您好!這個(gè)自然災(zāi)害的損失是可以認(rèn)證抵扣的
非自然災(zāi)害的,不能抵扣
2022 08/25 09:59
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/25 10:07
非自然災(zāi)害不能抵扣,分錄
放著就好了嗎
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/25 10:08
您好!不能抵扣,如果有抵扣了的,就要轉(zhuǎn)出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/25 10:23
那個(gè)轉(zhuǎn)到科目有余額耶
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/25 10:28
您好!轉(zhuǎn)入營(yíng)業(yè)外支出科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/25 10:37
營(yíng)業(yè)外支出在貸方嗎
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/25 10:40
您好!營(yíng)業(yè)外支出在借方
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/25 13:44
那本來(lái)就是借應(yīng)交稅費(fèi)-應(yīng)交進(jìn)項(xiàng)稅額 貸應(yīng)交稅費(fèi)-應(yīng)交進(jìn)項(xiàng)稅額轉(zhuǎn)出 然后再借營(yíng)業(yè)外支出貸應(yīng)交稅費(fèi)-應(yīng)交進(jìn)項(xiàng)稅額轉(zhuǎn)出?
那進(jìn)項(xiàng)稅額轉(zhuǎn)出還是貸方
不在借方的話不是不平了
不是應(yīng)該這樣寫(xiě)分錄嗎,借:應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額轉(zhuǎn)出 貸:營(yíng)業(yè)外支出
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/25 13:50
你好!轉(zhuǎn)出的時(shí)候,是借營(yíng)業(yè)外支出 貸應(yīng)交稅費(fèi)—應(yīng)交增值稅—進(jìn)項(xiàng)稅額轉(zhuǎn)出
![](/wenda/img/newWd/sysp_btn_eye.png)