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原材料暂估入帐

2017-10-13 5页 doc 25KB 37阅读

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原材料暂估入帐原材料暂估入帐 原材料暂估入帐,材料已耗用,成本已核算,会计报表已向税务机关报出,下月原材料与原暂估价不同 2008-10-5 17:02 提问者:悬赏分:浏sxzhuxinhui | 20 | 览次数:次1290 原材料暂估入帐,材料已耗用,成本已核算,利润也结转了,会计报表已向税务机关报出,下月原材料发票价格与原暂估价却不同了,该如何处理, 2008-10-5 17:06 最佳答案 价格差异是正常的,这月应该这么做: 先把原估价入帐的分录原笔冲出,然后做有发票分录;再把结转成本的差额部分调整成本, 借:主营...
原材料暂估入帐
暂估入帐 原材料暂估入帐,材料已耗用,成本已核算,会计报已向税务机关报出,下月原材料与原暂估价不同 2008-10-5 17:02 提问者:悬赏分:浏sxzhuxinhui | 20 | 览次数:次1290 原材料暂估入帐,材料已耗用,成本已核算,利润也结转了,会计报表已向税务机关报出,下月原材料发票价格与原暂估价却不同了,该如何处理, 2008-10-5 17:06 最佳答案 价格差异是正常的,这月应该这么做: 先把原估价入帐的分录原笔冲出,然后做有发票分录;再把结转成本的差额部分调整成本, 借:主营业务成本 贷:产成品 这是估价少的情况,如果是估价多,则做相反的 分录。 最后,成本结转到本年利润。 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 一种方法: 1\原材料暂估入库时 借:原材料 贷:应付帐款-暂估 2\拿到发票时 借:应付账款-暂估 借:应交税费(进项) 贷:应付账款-XX企业 另一种方法: 1冲销上月原材料暂估入账的凭证 借:原材料 红字 贷:应付帐款-暂估 红字 2再根据发票 借:原材料 借:应交税费(进项) 贷:应付账款-XX企业 设备已收到,发票未收到,会计实务怎么处 理 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 最佳答案 购入固定资产借:固定资产 贷:应付账款-暂估应付账款 付款时借:预付账款*** 贷:银行存款(现金) 等发票来时:先把上月暂估冲掉 借:固定资产 贷:应付账款-暂估应付账款 新增资产当月不提折旧。次月计提折旧 发票到时分录:借:固定资产 应交税费-应抵扣固定资产增值税-固定资产进项税额 贷:预付账款 材料暂估入库会计处理 2011-9-26 15:21 提问者:浏览次数:次A930223 | 76 2011-9-26 15:28 最佳答案 借:库存商品(或原材料)----暂估价 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 贷:应付账款 来票验收后 借:库存商品(或原材料)----暂估价 红数 贷:应付账款 暂估价 红数 借:库存商品(或原材料)----实际价 应缴税费----应交增值税----进项税额 贷:应付账款)----实际价 月末预购材料按暂估价入账的增值税的账务处理 2011-10-11 21:51 其他回答 共1条 2011-10-11 22:05 wgm9002 | 八级 预购材料属于“货到单未到”的情况,暂不做增值税进项税额处理,因为增值税是“按票抵扣”,没有增值税发票不得抵扣进项税额,因此不能做增值税的账务处理: 具体会计分录为: 借:原材料(暂估价值) need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 贷:应付账款——暂估应付账款 下月初将上笔分录用红字冲回: 借:原材料(暂估价值)(红字冲销) 贷:应付账款——暂估应付账款 (红字冲销) 等到发票账单到后: 借:原材料 应交税费——应交增值税(进项税额) 贷:银行存款(或应付票据等) need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate
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