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企业用原材料、产成品对外投资,其会计处理较用货币资金等方式复杂,是企业实务操作中一个难点。对此笔者提出以下认识与大家探讨。 一、理论上的会计处理方法及存在问题 根据企业财务制度及《中华人民共和国增值税暂行条例》(以下简称《条例》)、《中华人民共和国增值税暂行条例实施细则》(以下简称《实施细则》)规定,企业用原材料、产成品对外投资,虽然视同销售,但财务上不通过销售进行帐务处理,也未规定具体操作方法。一般理论上的会计方法是:视同销售,按售价计算增值税,按成本价计
The foreign investment of raw materials and finished products used by enterprises is more complicated than the use of monetary funds, which is a difficult point in the practical operation of enterprises. The author proposes the following understanding to discuss with you. I. Theoretical accounting treatment methods and existing problems According to the financial system of the enterprise and the “Provisional Regulations of the People’s Republic of China on Value-added Tax” (hereinafter referred to as the “Regulations”) and “Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on VAT” (hereinafter referred to as the “Implementation Rules” ”) stipulates that foreign investment in raw materials and finished products used by enterprises is considered sales, but they are not financially accounted for through sales, nor do they specify specific methods of operation. The general theoretical accounting method is: Consider the same sales, calculate the value-added tax according to the selling price, according to the cost price