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老師,如果我企業(yè)購買一件商品但是收到的是專票但是這個(gè)商品不應(yīng)該抵扣,那這個(gè)分錄要怎么寫呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
你好!借庫存商品(全額),貸應(yīng)付賬款等
2024 04/29 13:59
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/29 14:02
就是把進(jìn)項(xiàng)稅算進(jìn)成本里面對(duì)吧?
![](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)
2024 04/29 14:02
你好!是的,就是這樣處理
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/29 14:03
如果一開始抵扣了后來發(fā)現(xiàn)不能抵扣需要轉(zhuǎn)出來,那這個(gè)轉(zhuǎn)出來的進(jìn)項(xiàng)稅也是進(jìn)入成本嗎?
![](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)
2024 04/29 14:03
你好!是的。計(jì)入購進(jìn)商品的成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 04/29 14:04
好的謝謝老師
![](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)
2024 04/29 14:05
你好!不用客氣的了
![](/wenda/img/newWd/sysp_btn_eye.png)