进口增值税抵扣的账务处理，会计小白必看
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/dabb70470ade42c7a404e68c16b1596c~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1725007188&x-signature=aEHijciIb1fcChrqL7P9esdmtwM%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">你<span style="color: black;">认识</span>进口增值税抵扣的账务处理吗？</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">今天<span style="color: black;">博主</span>就给<span style="color: black;">大众</span>整理一下关于这方面的<span style="color: black;">有些</span>知识，<span style="color: black;">期盼</span><span style="color: black;">能够</span>帮到<span style="color: black;">大众</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进口增值税是流转税的一种，按规定<span style="color: black;">能够</span>抵扣时，<span style="color: black;">通常</span>计入应交税费科目核算，<span style="color: black;">关联</span>的会计分录是什么？</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">进口增值税抵扣的账务处理</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 交款时：</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 借：应付账款／预付账款／应交税费—待抵扣的进项税</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 贷：银行存款</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 认证完毕时：</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">借：库存商品（海关完税价格＋关税）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 应交税费—应交增值税</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">营销</span><span style="color: black;">花费</span>—报关费代理费</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 贷：应付账款—某<span style="color: black;">机构</span>／银行存款</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 应付账款／预付账款／应交税费—待抵扣的进项税</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 认证完毕时：</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 借：库存商品（海关完税价格＋关税＋报关费＋代理费）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 应交税费—应交增值税</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 贷：应付账款－某<span style="color: black;">机构</span>／银行存款</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">应付账款／预付账款／应交税费—待抵扣的进项税</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/3e8bdb8be7d640a7a88ce9b91ee55d5a~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1725007188&x-signature=GU4tzb3ONm0BjEPYAXEvQQ2aURk%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"> 什么是应付账款？</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> “应付账款”科目用以核算企业因购买材料、商品等经营活动应支付的款项，并且应当<span style="color: black;">根据</span><span style="color: black;">区别</span>的债权人进行明细核算。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> “应付账款”账户属于负债类账户，<span style="color: black;">倘若</span>期末是借方余额，则反映预付的款项；<span style="color: black;">倘若</span>期末是贷方余额，则反映企业尚未支付的应付账款。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">预付账款要怎么理解呢？</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">预付账款是一项债权，由买卖双方协议商定，购货方预先支付一部分货款给供应方。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 对购货企业<span style="color: black;">来讲</span>，预付账款是一项流动资产，<span style="color: black;">做为</span>流动资产，则是<span style="color: black;">需求</span>企业在短期内以某种商品、<span style="color: black;">供给</span>劳务或服务来抵偿。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> “预付账款”账户属于资产类账户，期末借方余额反映企业向供货单位预付而尚未发出货物的预付货款。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">应当<span style="color: black;">重视</span>的是，本科目期末<span style="color: black;">倘若</span>是借方余额，反映企业预付的款项；期末<span style="color: black;">倘若</span>是贷方余额，反映企业尚未补付<span style="color: black;">得到</span>商品和劳务的款项。</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/3d29c9f9076c4d0880e0dadf9efd503d~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1725007188&x-signature=VrAX82Wf0R1GSgjdaWH4WSq3TKE%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">以上<span style="color: black;">便是</span>进口增值税抵扣的账务处理！<span style="color: black;">博主</span>给出的解答，<span style="color: black;">期盼</span>对<span style="color: black;">大众</span>有所<span style="color: black;">帮忙</span>。<span style="color: black;">倘若</span>您还想<span style="color: black;">晓得</span><span style="color: black;">更加多</span>的会计知识<span style="color: black;">能够</span><span style="color: black;">连续</span>关注<span style="color: black;">咱们</span>哦！</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">源自</span>：会计网，<span style="color: black;"><span style="color: black;">版权归原作者所有，转载请注明以上信息，如有侵权请联系删除处理。</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">[小会福利时间到]</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">小会又来送福利啦！</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">500份财务常用Excel模板大全-Excel学习资料汇总</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/4c853906d30d431eb41b5babc5a7f744~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1725007188&x-signature=YzMhg%2FVyOlkMP9FxUVmxRHsgPAU%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">关注+私信<span style="color: black;">博主</span>：资料</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/8a35895588c84eb8b81930b99bcfb9b9~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1725007188&x-signature=yidZwYW63kvTJhE4HTJI0LALozE%3D" style="width: 50%; margin-bottom: 20px;"></div>
楼主节操掉了，还不快捡起来！ 期待与你深入交流，共探知识的无穷魅力。
页:
[1]