外贸企业购进出口货物的会计处理

• 作 者: 吴前锋
• 出 处: 福建税务
• 发表日期: 1999年08期
• 关键词: 应缴税金 出口商品 增值税专用发票 应付帐款 进项税额 应付票据 自营进口 银行存款 进口商品 入库单

外贸企业在购进出口货物时，应按照增值税专用发票上注明的不含税金额借id’‘库存出口商品”、“材料物资”、“库存进日商品”、“待运、发出商品”等科目，按照增值税专用发票上注明的增值税额借id’’应缴税金一一应缴增值税——进项税额”科目，按照应付或实际支付的金额?

Foreign trade enterprises in the purchase of goods for export should be in accordance with the tax invoices not included in the tax invoices on id “stock export products”, “materials and materials”, “inventory into Japan,” “to be shipped, issued goods ”And other subjects, in accordance with the value-added tax invoices on the specified value-added tax by id ’’ Tax payable eleven value-added tax payable - input tax ’subjects, according to the amount payable or actually paid?