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tu shu lei shang pin zeng zhi die zhang wu chu li ban fa
Pages: 47
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  二级科目帐务处理进项税额应付帐款商品销售收入在途商品商品进销差价商品增值销项税额会计科目设置;
Abstract: <正> 一、二级会计科目设置: 1、在“商品采购”(在途商品)科目下设“进货款”、“进项税额”二级科目。 2、在“商品进销差价”科目下设“进销差价”、“进项税额”二级科目。 3、在“应付帐款”科目下设“进货款”、“进项税额”二级科目。 4、在“商品销售收入”科目下设“含税收入”、“销项税额”二级科目。
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