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赔偿费用应计入哪个会计科目
更新时间: 2020-10-19 00:00:00  

要分赔偿费用的性质,如果是违反购销合同等支付的赔偿费用,一般分别记入“管理费用”或“销售费用”等会计科目,与生产经营无关的赔偿费用,一般应记入“营业外支出”科目;

按财务制度规定,赔偿费用进“营业外科目”,但根据税法规定,在申报企业所得税时,应在申报表中将赔偿费用调增应纳税所得额,不允许税前扣除。

关键词: 赔偿 费用 计入 哪个 会计 科目

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