问题已解决
你好,老師 我們購進一批防疫產(chǎn)品,銷貨方開的專票,我們捐贈開了免稅的普票,賬務怎么處理
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你好,如果是拿來捐贈的
借 營業(yè)外支出 貸銀行存款
2020 02/28 15:43
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2020 02/28 15:44
買來(對方給我們開的專票)然后又捐贈的(我們給對方開的普票),這幾筆分錄分別怎么做
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紫藤老師 
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2020 02/28 15:45
借 營業(yè)外支出 貸銀行存款 就可以了
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2020 02/28 16:04
我覺得不對吧
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紫藤老師 
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2020 02/28 16:06
買來(對方給開的專票)
借 庫存商品 應交稅費 貸 銀行存款
然后又捐贈的
借 營業(yè)外支出 貸 庫存商品
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2020 02/28 16:09
借 營業(yè)外支出 貸 庫存商品 應交稅費—— —應交增值稅(銷項稅額),視同銷售
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