| 论外购商品短缺与毁损进项税额的会计处理 |
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| 引用本文： | 王成敬.论外购商品短缺与毁损进项税额的会计处理[J].重庆工商大学学报(社会科学版),2004,21(5):44-45. |
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| 作者姓名： | 王成敬 |
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| 作者单位： | 重庆工商大学,会计学院,重庆,400067 |
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| 摘 要： | 商品流通企业外购商品在验收入库时,可能由于自然条件或其他原因,会出现商品溢余或短缺,在对其进价进行处理的同时,也应对其增值税进项税额进行不同的会计处理.
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| 关 键 词： | 外购商品 进项税额 会计处理 |
| 文章编号： | 1672-0598(2004)05-0044-02 |
| 修稿时间： | 2004年1月6日 |
On accounting treatment of receipts tax of short supply and loss of purchased products |
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| WANG Cheng-jing.On accounting treatment of receipts tax of short supply and loss of purchased products[J].Journal of Chongqing Technology and Business University Social Science Edition,2004,21(5):44-45. |
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| Authors: | WANG Cheng-jing |
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| Abstract: | When commodity circulation enterprises check and accept purchased commodities and because of natural condition and other reasons, commodities can spillover and be short supply, different accounting treatment should be conducted on their receipt tax of value-added tax while on bid. |
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| Keywords: | purchased commodity receipt tax accounting treatment |
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