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cun huo zeng zhi shui de hui ji chu li
Author(s): 
Pages: 11-12
Year: Issue:  3
Journal: Accountant

Abstract:  2008年末修订的增值税暂行条例,于2009年1月1日开始施行.其中一些内容的修订,影响到存货增值税会计处理的变化.另外,对于存货转移是否确认销售损益等会计处理,新准则采用会计处理与<企业所得税法>趋同的原则,即所得税法视同销售的行为,则确认销售损益;否则按账面成本予以转销.本文根据增值税暂行条例和所得税法等法规①,对存货增值税的会计处理进行讨论.
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