济南代理记账公司：公司接受捐赠的原材料怎么记账?

　　济南代理记账公司：公司接受捐赠的原材料怎么记账?

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

　　公司接受捐赠的原材料，按以下规则确定其实习本钱：

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

　　(1)捐赠方供应了有关凭据(如发票、报关单、有关协议)的，按凭据上标明的金额加上应支付的有关税费，作为实习本钱。

　　(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)捐赠方没有供应有关凭据的，按如下次第判定其实习本钱：

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

　　①同类或类似存货存在生动商场的，按同类或类似存货的商场报价估量的金额，加上应支付的有关税费，作为实习本钱;

　　(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同类或类似存货不存在生动商场的，按该接受捐赠的存货的估量将来现金流量现值，作为实习本钱。

　　(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.

　　公司接受捐赠的原材料，按计划本钱，借记“原材料”账户，按照判定的实习本钱与现行税率计算的将来应交的所得税，贷记“递延税款”账户，按照判定的实习本钱减去将来应交所得税后的余额，贷记“本钱公积”账户，按实习支付的有关税费，贷记“银行存款”等账户，按其差额，借记或贷记“材料本钱差异”账户。

　　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.

　　济南代理记账公司:http://www.jnqqjz.com/