问题已解决
公司购进产品赠送视同销售怎么做账务处理?
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同学你好
借,营业外支出
贷,库存商品
贷,应交税费一应增一销项
2020 12/23 16:52
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84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/23 16:55
用开发票不?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/23 16:57
同学你好,对方如果是个人,是不需要开发票的;
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84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/23 17:00
直接申报纳税吗?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/23 17:01
同学你好, 是的,不开发票按无票收入申报税款;
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/23 17:04
库存商品按成本价?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/23 17:05
同学你好, 是的,商品按成本价;
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/23 17:07
为啥有的按公允价
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/23 18:07
同学你好,如果是确认收入是按公允价确认收入;库存商品是按成本价;
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/23 21:59
库存商品按成本价,是不是不用结转成本了?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/23 22:33
同学你好,是这样的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 12/24 08:33
视同销售两种处理方法?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/24 08:36
同学你好,视同销售的初级方法就是上面分录的方法呢,收入是在汇算是按公允价调增的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 12/24 08:37
如果按上面分录,汇算还得跳?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立红老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/24 09:32
同学你好,是这样的;