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收到虛開(kāi)發(fā)票成本轉(zhuǎn)出分錄如何做?主營(yíng)業(yè)務(wù)成本要轉(zhuǎn)到哪里?
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你好這個(gè)是當(dāng)年的嗎?
2022 03/03 09:55
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郭老師 
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2022 03/03 09:55
當(dāng)時(shí)掛了是應(yīng)付賬款的嗎?
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84785020 
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2022 03/03 10:03
購(gòu)入材料
1403:原材料
2221:進(jìn)項(xiàng)稅額
2202:應(yīng)付賬款
核查之后是虛開(kāi)
稅額轉(zhuǎn)出
2221:進(jìn)項(xiàng)稅額轉(zhuǎn)出
2221:進(jìn)項(xiàng)稅額
材料已領(lǐng)已生產(chǎn)成品已結(jié)轉(zhuǎn)銷售成本
結(jié)轉(zhuǎn)的主營(yíng)業(yè)務(wù)成本要轉(zhuǎn)到哪里?
分錄如何列?
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郭老師 
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2022 03/03 10:04
你這個(gè)進(jìn)項(xiàng)轉(zhuǎn)出的分錄不對(duì),借應(yīng)付賬款
貸主營(yíng)業(yè)務(wù)成本,
應(yīng)交稅費(fèi),應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出,應(yīng)該是這一個(gè)。
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郭老師 
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2022 03/03 10:04
主營(yíng)業(yè)務(wù)成本月末結(jié)轉(zhuǎn)損益就可以。
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84785020 
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2022 03/03 10:07
不對(duì),已購(gòu)買(mǎi)材料款已付,是沒(méi)辦法沖的,
還有主營(yíng)業(yè)務(wù)成本要沖出來(lái)再結(jié)轉(zhuǎn)月末損益的
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郭老師 
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2022 03/03 10:08
借主營(yíng)業(yè)務(wù)成本應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出。
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郭老師 
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2022 03/03 10:08
成本不允許抵扣,匯算清交調(diào)整就可以的。
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郭老師 
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2022 03/03 10:08
借本年利潤(rùn)貸主營(yíng)業(yè)務(wù)成本。
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