外貿(mào)企業(yè)進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)分錄怎么做? ( 外貿(mào)進(jìn)項(xiàng)稅額具體怎樣處理?附外貿(mào)企業(yè)出口退稅會(huì)計(jì)分錄 )
(1)購進(jìn)出口貨物時(shí) 借：庫存出口商品 應(yīng)交稅金—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)貸：銀行存款(應(yīng)付賬款)貨物出口后，計(jì)算征退稅差額及應(yīng)收出口退稅額 借：主營業(yè)務(wù)成本(征退稅差額)應(yīng)收出口退稅 貸：應(yīng)交稅金—應(yīng)交增值稅(進(jìn)項(xiàng)稅...
