问题已解决
)將50套自產(chǎn)高檔護(hù)膚類化妝品作為職工福利發(fā)放給職工,當(dāng)月同類化妝品不含增值稅單價為600元/套
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同學(xué)你好,有什么問題嗎
2022 04/23 23:34
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84785034 
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2022 04/23 23:42
會計分錄怎么寫
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陳靜芳老師 
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2022 04/23 23:52
消費(fèi)稅=600*50*0.15=4500
借:管理費(fèi)用-福利費(fèi) 38400
貸:應(yīng)交稅費(fèi)-消費(fèi)稅4500
應(yīng)交稅費(fèi)-增值稅-銷項3900
主營業(yè)務(wù)收入30000
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2022 04/23 23:56
為什么借管理費(fèi)用?
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陳靜芳老師 
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2022 04/24 00:01
這個相當(dāng)于發(fā)放工資,沒有說是哪個部門的員工,所以一般就計入管理費(fèi)用了。另外上面的分錄中間還漏了一步借/貸:應(yīng)付職工薪酬。
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2022 04/24 00:03
漏了一步借管理費(fèi)用38400貸應(yīng)付職工薪酬_非貨幣性福利38400嗎?
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陳靜芳老師 
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2022 04/24 07:57
借:管理費(fèi)用38400
貸:應(yīng)付職工薪酬_非貨幣性福利38400
借:應(yīng)付職工薪酬 38400
貸:應(yīng)交稅費(fèi)-消費(fèi)稅4500
應(yīng)交稅費(fèi)-增值稅-銷項3900
主營業(yè)務(wù)收入30000
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