濟南代理記賬公司：公司接受捐贈的原材料怎么記賬?

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

　　公司接受捐贈的原材料，按以下規則確定其實習本錢：

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

　　(1)捐贈方供應了有關憑據(如發票、報關單、有關協議)的，按憑據上標明的金額加上應支付的有關稅費，作為實習本錢。

　　(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)捐贈方沒有供應有關憑據的，按如下次第判定其實習本錢：

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

　　①同類或類似存貨存在生動商場的，按同類或類似存貨的商場報價估量的金額，加上應支付的有關稅費，作為實習本錢;

　　(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同類或類似存貨不存在生動商場的，按該接受捐贈的存貨的估量將來現金流量現值，作為實習本錢。

　　(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.

　　公司接受捐贈的原材料，按計劃本錢，借記“原材料”賬戶，按照判定的實習本錢與現行稅率計算的將來應交的所得稅，貸記“遞延稅款”賬戶，按照判定的實習本錢減去將來應交所得稅后的余額，貸記“本錢公積”賬戶，按實習支付的有關稅費，貸記“銀行存款”等賬戶，按其差額，借記或貸記“材料本錢差異”賬戶。

　　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.

　　濟南代理記賬公司:http://www.chnew.cn/