免費(fèi)問答

上期農(nóng)產(chǎn)品入庫數(shù)量減去上期領(lǐng)出加工數(shù)量之差 ①當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額 ＝當(dāng)期農(nóng)產(chǎn)品耗用數(shù)量×農(nóng)產(chǎn)品平均購買單價(jià)×扣除率/(1＋扣除率) ②當(dāng)期農(nóng)產(chǎn)品耗用數(shù)量 ＝當(dāng)期銷售貨物數(shù)量(不含采購除農(nóng)產(chǎn)品以外的半成品生產(chǎn)的貨物數(shù)量)×農(nóng)產(chǎn)品單耗數(shù)量 ③期末平均買價(jià) ＝(期初庫存農(nóng)產(chǎn)品數(shù)量×期初平均買價(jià)＋當(dāng)期購進(jìn)農(nóng)產(chǎn)品數(shù)量×當(dāng)期買價(jià))/(期初庫存農(nóng)產(chǎn)品數(shù)量＋當(dāng)期購進(jìn)農(nóng)產(chǎn)品數(shù)量)