| 浅析存货暂估入账的具体账务处理 |
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| 引用本文： | 龙刚.浅析存货暂估入账的具体账务处理[J].贵州工业大学学报(社会科学版),2008(6). |
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| 作者姓名： | 龙刚 |
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| 作者单位： | 贵州大学计财处; |
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| 摘 要： | 本文着眼于从实务的角度的,从要不要暂估增值税、如何设置会计科目、要不要每月月初冲回、如何对应每一笔暂估账款及要不要进行纳税调整等角度探讨存货暂估入账的具体会计处理。
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| 关 键 词： | 应付账款 暂估入账 应交税金 增值税 财务信息 纳税调整 |
Brief Analysis of the Financial Case of Pre-estimated Account |
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| LONG Gang.Brief Analysis of the Financial Case of Pre-estimated Account[J].Journal of Guizhou University of Technology(Social Science Edition),2008(6). |
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| Authors: | LONG Gang |
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| Institution: | LONG Gang(Finance Department of Guizhou University,Guiyang 550003 China) |
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| Abstract: | Based on the reality,some financial cases of the pre-estimated account are briefly analyzed,for instance,whether added value tax should be pre-estimated,how to set the accountant subjects,whether the reimbursement should be done at the beginning of every month,how to link every pre-estimated item and whether the tax adjustment should be carried out. |
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| Keywords: | account payable pre-estimated account tax payable value-added tax financial information tax adjustment |
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