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老師,您好,我們是制造企業(yè)一般納稅人,這賬原始單是研發(fā)里面委托別人加工得,請(qǐng)問(wèn)這個(gè)分錄怎么做呢,
FAILED
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你好,委托別人加工
借:委托加工物資??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款等科目
2022 06/15 10:16
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2022 06/15 10:17
這是研發(fā)項(xiàng)目里面的,也是這樣寫么?
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2022 06/15 10:18
你好,既然是研發(fā)項(xiàng)目,怎么發(fā)票內(nèi)容是加工費(fèi)呢?
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2022 06/15 10:19
這是研發(fā)過(guò)程中,有些東西自己弄不了,要委托別人做
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2022 06/15 10:21
你好,是無(wú)形資產(chǎn) 的研發(fā)嗎
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2022 06/15 10:22
是的,老師
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2022 06/15 10:23
你好,那就是這樣做分錄
借:研發(fā)支出 ,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款等科目
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2022 06/15 10:24
好的,不用過(guò)渡原材料的科目么?
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2022 06/15 10:25
你好,無(wú)形資產(chǎn)的研發(fā),不需要通過(guò)原材料科目過(guò)渡的?
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2022 06/15 10:26
好的,謝謝老師
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2022 06/15 10:31
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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