销售出库成本的确认标准是_CFA,CFA考试,FRM考试,FRMCFA考试报名网

2024-01-24 Meteor

销售出库成本的确认标准是可选择根据销售出库单确认或根据销售发票确认。

此外,入库单,如果有进项税发票,是可以抵税的,按不含税价计入采购的成本;如果是普通发票,就是含税价计入采购成本。

比如:卖100元的纸,销项税率13%，出库单里的应该是100元。

会计分录为:

借：应收账款100

贷：主营业务收入88.49

销项税额11.51

出库单的金额按销售价填写,一般都是按含税的填写.也可以是不含税的,如果是不含税必须在购销合同中写清楚税额另外收取。因为税率是会变动的,如果税率变动,应收的金额也会不一样。

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