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qian tan wei tuo dai xiao huo wu de zhang wu chu li
Author(s): 
Pages: 20-19
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  帐务处理受托方代销清单销项税额应付帐款委托代销商品库存商品应收帐款商品销售成本借记;
Abstract: <正> 新的增值税暂行条例规定,委托代销货物和销售代销货物均视同销售,按规定征收增值税。但是,在具体执行过程中,出现了许多实际问题,比如,对受托方的计数基数如何确定?对于手续费收入怎样进行帐务处理?专用发票何时开具等等。笔者仅就这些问题,作一些初步的探讨。
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