自产产品发生除销售以外的用途,比如自产产品用于职工福利、广告、对外捐赠等,其会计处理与税务处理虽有区别,但相关规定是明确的,并不存在误区。企业财务人员需要注意会计准则与税法相关规定的衔接问题。一、自产产品视同销售的会计处理自产产品视同销售在税收上需要确认收入,而会计制度或会计准则没有规定自产产品视同销 The use of self-produced products in addition to sales, such as self-produced products for employee benefits, advertising, external donations, although the accounting treatment and tax treatment are different, but the relevant provisions are clear, there is no misunderstanding. Corporate finance staff need to pay attention to the accounting standards and the relevant provisions of tax law convergence problem. First, the self-produced products as sales of self-produced products deemed as sales in revenue need to confirm revenue, and accounting standards or accounting standards do not require self-produced products as sales