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tan shang pin cai yong shou jia he suan shi de zeng zhi shui hui ji chu li
Author(s): 
Pages: 20-21
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  增值税会计商品进销差价商品销售收入库存商品销项税额本年利润应交增值税商品流通企业发生额商品销售成本;
Abstract: 商品流通企业采用售价核算时的增值税会计处理,是会计实务界讨论的热点之一。有的建议在“库存商品”科目下设“商品”、“税金”两明细目,“商品进销差价”科目下设“差价”和“进项税额”明细目进行核算;有的建议仍使用“商品进销差价”科目,除不含税的售价与不含税的进价金额之间的差价外,还应增加销售企业向消费者收取的增值税(销项税额);“商品销售收入”先按交易额入账,再在“商品销售收入”科目借方冲减销项税额部分,使其不含增值税,以达到调整商品销售收入额之目的。上述核算方法都明显存在以下问题:①“商品进销差价”包含“差价”和“销项税额”两个明细目,一个含税,一个不含税,不便于比较。②商品进销差价所包含的不作为
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