问题已解决
小规模纳税人成本票怎么做账
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您要具体的业务背景介绍一下,老师才好帮您做分录的。
2018 12/20 14:21
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2018 12/20 14:24
公司是做电梯业务的,从销售方购买了电梯配件,对方开了普票,公司用以电梯配件。拿到普票怎么做账?
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张艳老师 
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2018 12/20 14:27
借:库存商品/周转材料--配件
贷:银行存款等
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2018 12/20 14:28
不用做结转成本的分录吗
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张艳老师 
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2018 12/20 14:30
等领用时,再结转至相关成本科目
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2018 12/20 14:32
借主营业务成本,贷库存商品?
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张艳老师 
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2018 12/20 14:36
您公司是制作电梯的企业的话,
采购是要计入
借:原材料--XX配件
贷:银行存款
制作过程中领用配件的话,分录为
借:生产成本--电梯--直接材料
贷:原材料--XX配件
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2018 12/20 14:37
不是制作电梯的,就是一个经销商
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张艳老师 
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2018 12/20 14:40
那您购进配件是用于什么?维修还是?
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2018 12/20 14:40
电梯配件维修用的
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张艳老师 
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2018 12/20 14:44
采购时,计入
借:周转材料--配件
贷:银行存款
领用时
借:主营业务成本
贷:周转材料--配件