5 thoughts on “How to calculate the cost and what subjects should I go to”
Seth
1. Gift of goods from other units, commodity costs and accounting for value -added tax sales. The subjects are "out -of -business expenditure", and the accounting score is: borrowing: out -of -business expenditure
The taxes and fees should be paid 2. Receive goods given by other units, if the relevant value -added tax invoice is obtained, the amount of value -added tax input tax is correspondingly confirmed. R n borrowing: inventory goods The taxes and fees loan: Capital reserve 3, if you cannot obtain a special VAT invoice, the value -added tax item amount is not confirmed. The accounting score is: Lending: inventory goods loan: Capital reserve Extension information: Calculating the principle of compliance with cost 1, the principle of legitimacy. Refers to the cost of incoming costs must meet the provisions of laws, laws, and systems. The prescribed expenses cannot be included in the cost. 2, the principle of reliability. Including authenticity and verification. Reality is the consistent cost information provided as objective economic matters. The verification means that the cost accounting data can be calculated by different accountants according to certain principles, and the same results can be obtained. Reality and verification are to ensure the correctness and reliability of cost accounting information. 3, the principle of correlation. Including the usefulness and timeliness of cost information. Useability means that cost accounting should provide useful information for the management authorities and serve cost management, prediction, and decision -making. Timely is the time nature of information obtaining. Timely information feedback can take measures in a timely manner to improve work. 4, the principle of installment accounting. In order to obtain the cost of products produced during a certain period, enterprises must divide the continuous production activities of Sichuan flowing into each period according to a certain stage (such as month, season, and year), and calculate the cost of each phase of products. The staging of cost accounting is consistent with the monthly, seasons, and years of accounting years, which can facilitate the calculation of profit. 5, the principle of system system. The cost of the cost burden in this period must be included in the cost of the current period, regardless of whether or not it has been paid; Although the cost), although paying in this period, the cost of the main exam should not be provided correctly to provide various cost information. Reference information Source: Baidu Encyclopedia-Cost Accounting Baidu Encyclopedia-Accounting Entry Baidu Encyclopedia-Accounting subjects
The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is: nThe taxes and fees should be paid Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods The taxes and fees should be paid loan: Capital reserve If a special invoice for VAT, the value -added tax is not confirmed, the accounting score is: Borrow: inventory goods loan: Capital reserve The cost of gift goods has been confirmed as operating expenses. It does not need to be confirmed as the main business cost. That's fine. The amount of inventory commodity subjects is calculated at the cost of the commodity and taxes for the sales price of the enterprise, not calculated at the cost. Business costs are equal to the sum of taxes and inventory products. Extension information: The source of capital reserve formation mainly includes two categories according to its purpose: one category can be directly used to increase capital capital reserve. It includes capital (or share capital (or equity capital ) Premium, receiving cash donations, transfer of funds, differences in foreign currency capital conversion, and other capital reserve. Among them, the capital (or share capital) premium refers to the capital invested by the investor investor in the registered capital. Capital reserves increased due to acceptance of cash donations; transferred to the part of the capital reserve in accordance with regulations, enterprises should be included in the transfer amount; foreign currency capital converts refers to the different exchange rates adopted by companies due to foreign currency investment. The capital conversion is incurred; other capital reserves, amounts, which include debt from creditors. The first is that it cannot be used directly to increase capital capital reserve. It includes receiving donation of non -cash asset preparation and equity investment preparation. Among them, the preparation for receiving donations of non -cash assets refers to the capital reserve increased by enterprises due to receiving non -cash asset donations; equity investment preparation refers to when the company's long -term equity investment of the investing unit is calculated, and the equity law of the equity method is calculated, and the equity method is calculated, and the equity method is calculated. Increased capital reserve due to the acceptance of donations such as the investment unit, which increases the Reference materials for investment companies based on the shareholding ratio or investment ratio.
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The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is: nThe taxes and fees should be paid Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods The taxes and fees should be paid loan: Capital reserve If a special invoices for VAT, the value -added tax is not confirmed, the accounting score is: Borrow: inventory goods loan: capital reserve
The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is: nThe taxes and fees should be paid Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods The taxes and fees should be paid loan: Capital reserve If a special invoices for VAT, the value -added tax is not confirmed, the accounting score is: Borrow: inventory goods loan: capital reserve
1. Gift of goods from other units, commodity costs and accounting for value -added tax sales. The subjects are "out -of -business expenditure", and the accounting score is:
borrowing: out -of -business expenditure
The taxes and fees should be paid
2. Receive goods given by other units, if the relevant value -added tax invoice is obtained, the amount of value -added tax input tax is correspondingly confirmed. R n borrowing: inventory goods
The taxes and fees
loan: Capital reserve
3, if you cannot obtain a special VAT invoice, the value -added tax item amount is not confirmed. The accounting score is:
Lending: inventory goods
loan: Capital reserve
Extension information: Calculating the principle of compliance with cost
1, the principle of legitimacy. Refers to the cost of incoming costs must meet the provisions of laws, laws, and systems. The prescribed expenses cannot be included in the cost.
2, the principle of reliability. Including authenticity and verification. Reality is the consistent cost information provided as objective economic matters. The verification means that the cost accounting data can be calculated by different accountants according to certain principles, and the same results can be obtained. Reality and verification are to ensure the correctness and reliability of cost accounting information.
3, the principle of correlation. Including the usefulness and timeliness of cost information. Useability means that cost accounting should provide useful information for the management authorities and serve cost management, prediction, and decision -making. Timely is the time nature of information obtaining. Timely information feedback can take measures in a timely manner to improve work.
4, the principle of installment accounting. In order to obtain the cost of products produced during a certain period, enterprises must divide the continuous production activities of Sichuan flowing into each period according to a certain stage (such as month, season, and year), and calculate the cost of each phase of products. The staging of cost accounting is consistent with the monthly, seasons, and years of accounting years, which can facilitate the calculation of profit.
5, the principle of system system. The cost of the cost burden in this period must be included in the cost of the current period, regardless of whether or not it has been paid; Although the cost), although paying in this period, the cost of the main exam should not be provided correctly to provide various cost information.
Reference information Source:
Baidu Encyclopedia-Cost Accounting
Baidu Encyclopedia-Accounting Entry
Baidu Encyclopedia-Accounting subjects
The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is:
nThe taxes and fees should be paid
Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods
The taxes and fees should be paid
loan: Capital reserve
If a special invoice for VAT, the value -added tax is not confirmed, the accounting score is:
Borrow: inventory goods
loan: Capital reserve
The cost of gift goods has been confirmed as operating expenses. It does not need to be confirmed as the main business cost. That's fine. The amount of inventory commodity subjects is calculated at the cost of the commodity and taxes for the sales price of the enterprise, not calculated at the cost. Business costs are equal to the sum of taxes and inventory products.
Extension information:
The source of capital reserve formation mainly includes two categories according to its purpose:
one category can be directly used to increase capital capital reserve. It includes capital (or share capital (or equity capital ) Premium, receiving cash donations, transfer of funds, differences in foreign currency capital conversion, and other capital reserve. Among them, the capital (or share capital) premium refers to the capital invested by the investor investor in the registered capital. Capital reserves increased due to acceptance of cash donations; transferred to the part of the capital reserve in accordance with regulations, enterprises should be included in the transfer amount; foreign currency capital converts refers to the different exchange rates adopted by companies due to foreign currency investment. The capital conversion is incurred; other capital reserves, amounts, which include debt from creditors.
The first is that it cannot be used directly to increase capital capital reserve. It includes receiving donation of non -cash asset preparation and equity investment preparation. Among them, the preparation for receiving donations of non -cash assets refers to the capital reserve increased by enterprises due to receiving non -cash asset donations;
equity investment preparation refers to when the company's long -term equity investment of the investing unit is calculated, and the equity law of the equity method is calculated, and the equity method is calculated, and the equity method is calculated. Increased capital reserve due to the acceptance of donations such as the investment unit, which increases the
Reference materials for investment companies based on the shareholding ratio or investment ratio.
n00:00 / 37: 2370% shortcut keys to describe space: Play / suspend ESC: exit full screen ↑: increase volume 10% ↓: reduced volume decrease by 10% →: single fast forward 5 seconds studio Here you can drag no longer appear in the player settings to reopen the small window shortcut key description
The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is:
nThe taxes and fees should be paid
Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods
The taxes and fees should be paid
loan: Capital reserve
If a special invoices for VAT, the value -added tax is not confirmed, the accounting score is:
Borrow: inventory goods
loan: capital reserve
The goods of other units, the cost of commodity and accounting for value -added tax, the accounts of the list are "out -of -business expenditure", the accounting score is:
nThe taxes and fees should be paid
Ilvable products given by other units. If the relevant VAT invoices are obtained, the amount of value -added tax is confirmed accordingly. Borrow: inventory goods
The taxes and fees should be paid
loan: Capital reserve
If a special invoices for VAT, the value -added tax is not confirmed, the accounting score is:
Borrow: inventory goods
loan: capital reserve