论文部分内容阅读
为了正确贯彻实施《中华人民共和国增值税暂行条例》及有关规定,现将企业实行增值税后期初存货的会计处理补充通知如下:一、各级财政部门必须实事求是地核实企业的期初存货,并分别不同情况进行处理。1.企业应将1993年12月31日帐面“待扣税金”科目的余额,转入“应交税金——应交增值税”科目,借记“待扣税金”科目,贷记“应交税金——应交增值税”
In order to correctly implement the “Provisional Regulations of the People’s Republic of China on Value-added Taxes” and other relevant provisions, the Company will now issue the following supplementary accounting treatment on the inventory after the initial value-added tax: 1. The financial departments at all levels must verify the initial inventory of the enterprises in real terms, Different situations for processing. 1. The enterprise shall transfer the balance of the account with “to-be-deducted tax” to the “tax payable - the VAT payable” account, debit “pending tax deduction” on December 31, 1993 Subjects, credit “Taxes payable - VAT should be paid”