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老師,請(qǐng)問因管理不善造成的原材料盤虧進(jìn)項(xiàng)要轉(zhuǎn)出嗎?
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你好,是的,需要進(jìn)項(xiàng)稅額轉(zhuǎn)出。
2023 07/06 12:30
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2023 07/06 12:41
老師,比如現(xiàn)在盤虧材料總金額為5000元。那么這個(gè)分錄怎么寫?
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玲老師 
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2023 07/06 13:03
借貸處理財(cái)產(chǎn)損益,貸原材料,進(jìn)項(xiàng)稅額轉(zhuǎn)出。
借管理費(fèi)用,等,貸待處理財(cái)產(chǎn)損益。
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2023 07/06 13:06
借,貸處理財(cái)產(chǎn)損益5650,貸原材料5000,進(jìn)項(xiàng)稅額轉(zhuǎn)出650(5000*13%)
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玲老師 
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2023 07/06 13:16
是的,進(jìn)項(xiàng)稅額就是你原來抵扣的那一部分。
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