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老師:我們是農(nóng)產(chǎn)品深加工企業(yè),從個(gè)體及小規(guī)模企業(yè)購進(jìn)的農(nóng)產(chǎn)品開具的3%的專票,比如購小麥價(jià)款20000元,開具3%的專票,進(jìn)項(xiàng)稅600元,那么我這筆購進(jìn)會(huì)計(jì)分錄該怎么做?是按專票上3%的稅率即600元記賬 借:原材料 20000 應(yīng)交稅金-進(jìn)項(xiàng)稅600 袋:銀行存款26000 嗎
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