福利院捐贈(zèng)款怎樣做會(huì)計(jì)分錄?假如是你們的商品,可按照同時(shí)期同行業(yè)市場(chǎng)價(jià)測(cè)算,會(huì)計(jì)分錄:借:營(yíng)業(yè)外收入—捐贈(zèng)支出貸:應(yīng)交稅金—銷項(xiàng)稅—銷項(xiàng)稅額(按市場(chǎng)價(jià)記提)庫(kù)存產(chǎn)品(按成本費(fèi)額度)企業(yè)的捐贈(zèng)款會(huì)計(jì)分錄如...
企業(yè)接收的捐贈(zèng)應(yīng)計(jì)入當(dāng)期的收入嗎1、企業(yè)接受捐贈(zèng)的貨幣性資產(chǎn),須并入當(dāng)期的應(yīng)納稅所得,依法計(jì)算繳納企業(yè)所得稅。2、企業(yè)接受捐贈(zèng)的非貨幣性資產(chǎn),須按接受捐贈(zèng)時(shí)資產(chǎn)的入帳價(jià)值確認(rèn)捐贈(zèng)收入,并入當(dāng)期應(yīng)納稅所...