貿(mào)易企業(yè)上月抵扣的進(jìn)項(xiàng)發(fā)票本月收到票據(jù)怎么入賬 ( 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 )
獲得增值稅進(jìn)項(xiàng)發(fā)票，分錄處理如下：借：物資采購(gòu)借：應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)貸：應(yīng)付賬款等2、銷(xiāo)售：借：應(yīng)收賬款等貸：主營(yíng)業(yè)務(wù)收入3、結(jié)轉(zhuǎn)成本：借：主營(yíng)業(yè)務(wù)成本貸：庫(kù)存商品4、轉(zhuǎn)成本的不能退稅的進(jìn)項(xiàng)稅...
