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(五十八)、购进的货物用于免税项目的账务处理
1、购进的货物和费用的进项税额直接计入成本费用,不做进项税额转出,
借:原材料或费用(含税)
贷:银行存款
2、如果其进项税额已做应交增值税(进项税额),则做进项税额转出。
借:主营业务成本或费用
贷:应交税费——应交增值税(进项税额转出)
1、购进的货物和费用的进项税额直接计入成本费用,不做进项税额转出,
借:原材料或费用(含税)
贷:银行存款
2、如果其进项税额已做应交增值税(进项税额),则做进项税额转出。
借:主营业务成本或费用
贷:应交税费——应交增值税(进项税额转出)
2天前2024-06-28
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