绿化工程公司如何做账务处理

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绿化工程公司如何做账务处理

2022-10-11 200

绿化工程公司如何做会计处理，经常有朋友遇到这个问题，下面由职称评审网络为您整理相关内容，让我们来看看。

绿化工程公司如何做会计处理？

答：根据《增值税暂行条例》第八条第二款第三项国家税务总局关于全面推进营业税改征增值税试点的通知--附件1:营业税改征增值税试点实施办法(财税〔2016〕〕第二十五条第三五条第二款第三项国家税务总局关于简化增值税税率政策的通知(财税〔2017〕〕37)规定：购买农产品，除取得增值税专用发票或海关进口增值税专用支付书外，根据农产品购买发票或销售发票上注明的农产品购买价格和11%扣除率计算的进项税额。

园林绿化工程公司的会计处理如下：

3.材料入库未收到发票附件:验收单、材料清单、入库单

借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材-主材(不含税)

借：原材料--辅料(不含税)

借：原材料--五金电料(不含税)

贷款:应付账款-暂估-XXX单位

3.收到发票后，分录红字冲回金额为负。附件:发票

3.2.1先冲销

绿化工程公司如何做账务处理

借：原材料--五金电料(不含税) (红字冲回)

贷款:应付账款--XXX单位

3.2.2按正确的做

借：应纳税-应纳税-进项税-应纳税－待认证进项税额)

贷款:应付账款--供应商

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