濟(jì)南代理記賬公司：公司接受捐贈(zèng)的原材料怎么記賬?

　　Jinan bookkeeping agency company: the company donations of materials how to charge?

　　公司接受捐贈(zèng)的原材料，按以下規(guī)則確定其實(shí)習(xí)本錢(qián)：

　　Company donations of raw materials, according to the following rules to determine its internship capital:

　　(1)捐贈(zèng)方供應(yīng)了有關(guān)憑據(jù)(如發(fā)票、報(bào)關(guān)單、有關(guān)協(xié)議)的，按憑據(jù)上標(biāo)明的金額加上應(yīng)支付的有關(guān)稅費(fèi)，作為實(shí)習(xí)本錢(qián)。

　　(1) donors to supply the relevant evidences, such as invoices, customs declaration, the agreement, according to the amount marked on the credential plus relevant payable taxes, as a trainee.

　　(2)捐贈(zèng)方?jīng)]有供應(yīng)有關(guān)憑據(jù)的，按如下次第判定其實(shí)習(xí)本錢(qián)：

　　(2) donors without supply relevant evidences, according to the following time determine their internship capital:

　　①同類(lèi)或類(lèi)似存貨存在生動(dòng)商場(chǎng)的，按同類(lèi)或類(lèi)似存貨的商場(chǎng)報(bào)價(jià)估量的金額，加上應(yīng)支付的有關(guān)稅費(fèi)，作為實(shí)習(xí)本錢(qián);

　　(1) same or similar inventory exists vivid mall, according to the same or similar stock market quotation measure of the amount, plus relevant payable taxes, practice as capital;

　　②同類(lèi)或類(lèi)似存貨不存在生動(dòng)商場(chǎng)的，按該接受捐贈(zèng)的存貨的估量將來(lái)現(xiàn)金流量現(xiàn)值，作為實(shí)習(xí)本錢(qián)。

　　(2) the same or similar inventory no vivid mall, according to the donations of inventory stock of the present value of future cash flow, as a trainee.

　　公司接受捐贈(zèng)的原材料，按計(jì)劃本錢(qián)，借記“原材料”賬戶(hù)，按照判定的實(shí)習(xí)本錢(qián)與現(xiàn)行稅率計(jì)算的將來(lái)應(yīng)交的所得稅，貸記“遞延稅款”賬戶(hù)，按照判定的實(shí)習(xí)本錢(qián)減去將來(lái)應(yīng)交所得稅后的余額，貸記“本錢(qián)公積”賬戶(hù)，按實(shí)習(xí)支付的有關(guān)稅費(fèi)，貸記“銀行存款”等賬戶(hù)，按其差額，借記或貸記“材料本錢(qián)差異”賬戶(hù)。

　　Company donations of raw materials, capital as planned, debit account "raw material", according to the judgement of internship capital with the current tax rate calculation of income tax payable in the future, credit account "deferred tax", according to the judgement of internship asset minus the balance of the income tax payable in the future, credit account "capital reserve", according to the practice pay the relevant taxes and fees, credit "bank deposit accounts, such as" according to its balance, debit or credit "material capital" account.

　　濟(jì)南代理記賬公司:http://www.yinyon.cn/