收到進(jìn)項(xiàng)發(fā)票的會(huì)計(jì)分錄怎么做? ( 外貿(mào)企業(yè)開(kāi)進(jìn)來(lái)的增值稅發(fā)票怎么做會(huì)計(jì)分錄 )
進(jìn)出口公司增值稅會(huì)計(jì)分錄1、如果是一般納稅人,關(guān)稅計(jì)入到產(chǎn)品成本中,增值稅計(jì)入到應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額中借:庫(kù)存商品-XXXX合同價(jià)*匯率+關(guān)稅應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)貸:應(yīng)付賬款度(預(yù)付賬款)-XXXX公司(如果有供應(yīng)商開(kāi)具...





