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一、案例介绍某设在革命老根据地的企业(以下称“甲公司”)享受免征企业所得税三年的税收优惠,在免税期第三年的12月初,甲公司购进一批价值300万元的原材料。由于在价格问题上与供贷方发生矛盾,双方各持己见,至次年5月初才达成一致意见并结清了300万元货款,甲公司于次年5月中旬收到了300万元的原材料发票。甲公司在没有收到发票以前,每月均按照会计制度的规定在月末将原材料估价入账,月初再用红字将原账务处理冲直到5月份收到发票后才按照发票上注明的金额正式入
First, the case introduction A company set up in the revolutionary base area (hereinafter referred to as “A company ”) to enjoy the tax exemption for three years of corporate income tax, the tax exemption period in early December of the third year, a company bought a number of value 3 million yuan of raw materials. As the price issue with the supply side contradictions, the two sides each hold their own views, to early May the following year reached an agreement and settled the payment of 3000000 yuan, a company in mid-May of the following year received 3000000 yuan of raw materials invoice . A company did not receive the invoice before the monthly accounting procedures in accordance with the provisions of the accounting system of raw materials at the end of the month accounted for the beginning of the month and then use the original account red letter washed until receipt of the invoice in May after the invoice in accordance with the amount of the official Into