存货暂估入账的财税处理核算

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1、存货暂估入账的财税处理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCi

2、tytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCitytracktrafficplanning

3、isYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCitytracktrafficplanningisYibincityregionalran

4、gewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsy

5、stemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,

6、andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject存货暂估入账的财税处理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficals

7、oisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject 企业在生产经营过程中，经常会发生购入存货已入库但发票不能及时到达的情形，会计上一般将此类存货暂估入账。由于不同企业的经营方式各具特色，其对暂估入账的会计处理大相径庭。此外，暂估存货对汇算清缴的影响也是税企双方关注的焦点。本文区分几种情况，对存货暂估入账的财税处理进行说明。期末货已到，发票未到1.期末仓库部

8、门收到存货，但发票未达，仓库部门按对方送货单据或合同价格填制一式几联暂估入库单，财务部门以此为附件进行会计处理：借记"原材料等"，贷记"应付账款--暂估应付账款"。注意：仓库部门必须以收料单或入库单登记仓库账，并同时将财务记账联转财务部门入账；暂估入账不包括进项税额；"应付账款--暂估应付账款"科目余额并不完全等于应付供货商的金额，仅是暂估料的过渡性科目。2.次月初用红字冲回，以仓储部