问题已解决
請(qǐng)問商品進(jìn)銷差價(jià)科目一般記哪些內(nèi)容
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你好,就是核算的商品售價(jià)與進(jìn)價(jià)之間的差額
2019 11/14 20:44
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2019 11/14 20:49
請(qǐng)問老師,商品售價(jià)與進(jìn)價(jià)差額不應(yīng)該是利潤(rùn)?
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2019 11/14 20:51
你好,是屬于利潤(rùn)
但是用進(jìn)銷差價(jià)法 核算的單位,會(huì)用這個(gè)科目來核算
先按銷售價(jià)格做購(gòu)進(jìn)處理,然后銷售,結(jié)轉(zhuǎn)成本(把之前進(jìn)銷差價(jià)計(jì)入的商品進(jìn)銷差價(jià)計(jì)入借方從而把成本調(diào)整到真實(shí)成本),過程是這樣
購(gòu)進(jìn),含銷售價(jià)款入賬,借;庫(kù)存商品,貸;銀行存款等科目 ,商品進(jìn)銷差價(jià)
銷售,借;應(yīng)收賬款等科目,貸;主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)——應(yīng)交增值稅
結(jié)轉(zhuǎn)成本,借;主營(yíng)業(yè)務(wù)成本,商品進(jìn)銷差價(jià),貸;庫(kù)存商品
收入與成本的差額就是利潤(rùn)
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