在商品流通企业中,为了简化手续,大多采用进价核算商品实际采购成本的方法。根据国家税务总局关于实行增值税的企业对期初存货征税的有关规定,现将存货与应交增值税的一般帐务处理方法介绍如下。首先必须对1993年底的库存商品进行一次认真彻底的盘点,并及时做好帐务处理工作.以确保帐物相符、帐帐相符、帐表相符。真正做到摸清家底,保证期初 In the commodity circulation enterprises, in order to simplify the formalities, most of them adopt the method of calculating the actual purchasing cost of commodities. According to the relevant provisions of the State Administration of Taxation on the implementation of value-added tax on the beginning of the inventory tax, the general inventory management of inventory and VAT should now be introduced as follows. First of all must be a thorough and thorough inventory of the stock of goods by the end of 1993, and timely processing of accounts to ensure that the accounts match, the account is consistent, the statement of accounts match. Truly be aware of the family, guarantee early