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视同销售行为的核算,在实务操作中会计处理不尽相同,本文只探讨与增值税有关的会计处理。 (一)将货物交付他人代销 委托方在收到受托方的代销清单时,确认销售收入的实现,同时按代销清单所列收入贷记“产品销售收入”等账户,按所计算应交纳增值税的销项税额贷计“应交税金——应交增值税”账户。按两项合计借记“应收账款”或“银行存款”账户。
As the accounting of sales activities, accounting practices in practice are not the same, this article only discusses the accounting treatment related to value added tax. (A) the goods delivered to others consignment commission Trustee consignment party in the receipt of the consignment list, confirm the realization of sales revenue, and according to the list of consignment income credited to the “product sales” and other accounts, according to the calculation should pay VAT The output tax credit “tax payable - VAT payable” account. Debit both receivables or bank deposits by two items.