![](https://dimg04.c-ctrip.com/images/0Z81u12000dvbe7rqC8A3_C_180_180.jpg)
奔放的人196
![](https://pages.c-ctrip.com/livestream/tripshoot/ic_tripshoot_flollow_add.png)
打开携程App,查看高清大图
![](https://pages.c-ctrip.com/livestream/tripshoot/wx_detail_location.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/common_arrow_bbb.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/wx_detail_location.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/common_arrow_bbb.png)
(六十)、购买材料发生不合理损耗的账务处理
公司采购原材料发生不合理损耗时:
1、采购时
借:材料采购
应交税金--应交增值税(进项税额)
贷:应付账款
2.发现损耗时,假设是属于未查明原因的:
借:待处理财产损溢
贷:材料采购
应交税金--应交增值税(进项税额转出)
公司采购原材料发生不合理损耗时:
1、采购时
借:材料采购
应交税金--应交增值税(进项税额)
贷:应付账款
2.发现损耗时,假设是属于未查明原因的:
借:待处理财产损溢
贷:材料采购
应交税金--应交增值税(进项税额转出)
2天前2024-06-30
![](https://dimg04.c-ctrip.com/images/0AS1k120009l60yh36D69_C_180_180.jpg)
![](https://dimg04.c-ctrip.com/images/100o11000000rfu9cA220_C_180_180.jpg)
![](https://dimg04.c-ctrip.com/images/1A0k0z000000nv4kp66CF_C_180_180.jpg)
3
打开携程App,查看全部评论