问题已解决
甲企業(yè)為增值稅小規(guī)模納稅人,本月采購(gòu)原材料2 060千克,每千克50元(含增值稅),運(yùn)輸途中的合理?yè)p耗為60千克,入庫(kù)前的挑選整理費(fèi)為500元,則該批原材料的入賬價(jià)值為( )元。 為什么不用扣除合理?yè)p耗的60千克
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2060*50+500,合理?yè)p耗算在這個(gè)價(jià)值里面,不能扣除,因?yàn)楹侠?,雖然少了60千克,提高了入賬單位成本
2021 06/01 13:27
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2021 06/01 13:47
入庫(kù)就要扣除合理?yè)p耗,入賬就不用扣是吧
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2021 06/01 14:57
入庫(kù)就要扣除合理?yè)p耗,入賬就不用扣是吧
入庫(kù)按實(shí)際數(shù)量入庫(kù),入賬按不扣除合理?yè)p耗的價(jià)格入賬。是你理解的那樣
FAILED
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2021 06/01 14:58
抱歉,圖片發(fā)錯(cuò)了,不是這里的
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2021 06/01 16:00
沒(méi)事沒(méi)事
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2021 06/01 16:00
好的,謝謝老師答疑解惑啦
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海棠老師 
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2021 06/01 16:04
不客氣!滿意請(qǐng)好評(píng),謝謝你的支持!
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