购买材料支付的现金属于现金流量表附表中的那个项目?
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发布时间:2022-04-29 19:43
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热心网友
时间:2022-06-22 00:40
购买材料支付的现金属于:现金流量表是反映的现金支出“购买商品、接受劳务支付的现金”项中;以及现金流量表附表中的资料中存货的减少(减:增加)"。
具体而言:
根据现有会计制度和公司的制度一般纳税人,可以抵扣进项税借:原材料(净价) 应交税费-应交*(进项税额)贷:库存现金小规模纳税人,不能抵扣进项税,但税率低,直接计入成本费用借:原材料(含税价)贷:库存现金
现金流量表是反映一定时期内(如月度、季度或年度)企业经营活动、投资活动和筹资活动对其现金及现金等价物所产生影响的财务报表。现金流量表是原先财务状况变动表或者资金流动状况表的替代物。它详细描述了由公司的经营、投资与筹资活动所产生的现金流。现金流量表的出现,主要是要反映出资产负债表中各个项目对现金流量的影响,并根据其用途划分为经营、投资及融资三个活动分类。现金流量表可用于分析一家机构在短期内有没有足够现金去应付开销。国际财务报告准则第7号公报规范现金流量表的编制。
涉及原材料科目,"原材料"科目核算企业库存的各种材料,包括原料及主要材料、辅助材料、外购半成品、修理用备件、包装材料、燃料等的计划成本和实际成本。原材料明细账应按材料品种规格设置数量金额式明细账,若材料品种规格较多,为防止出现差错还应按仓库和类别设置原材料二级账,二级账只记收入、发出和结存的金额,不记数量。他的账务处理是(1)收到结算凭证的同时将材料验收入库;(2)结算凭证先到、材料后入库;(3)材料先验收入库、结算凭证后到(假入库)。"
热心网友
时间:2022-06-22 00:41
购买材料支付的现金属于:现金流量表是反映的现金支出“购买商品、接受劳务支付的现金”项中;
以及现金流量表附表中的资料中"存货的减少(减:增加)"。
热心网友
时间:2022-06-22 00:41
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时间:2022-06-22 00:42
属于经营活动产生的现金流量:下面购买商品、接收劳务支付的现金。