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2)庫存原材料一批,因自然災(zāi)害被毀損,成本3萬元,應(yīng)負(fù)擔(dān)的增值稅3900元,等待報(bào)批準(zhǔn)處理。經(jīng)批準(zhǔn),準(zhǔn)予核銷。
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借:待處理財(cái)產(chǎn)損溢33900
貸:原材料30000
? ? ? 應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)轉(zhuǎn)出3900
借:營業(yè)外支出33900
貸:待處理財(cái)產(chǎn)損溢33900
2022 12/23 10:51
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