導語(yu)：納稅人金融(rong)商品買(mai)入價和成本(ben)(ben)核算方法一文(wen)來源(yuan)于網友上(shang)傳，不(bu)代表(biao)本(ben)(ben)站觀點，若需要原創文(wen)章可咨詢客(ke)服老師，歡迎參考(kao)。

摘要:針對一般納稅人金融商品核算現狀，為提高企業轉讓金融商品應交增值稅額核算的準確性，提出金融商品買入價和成本核算(suan)的(de)改(gai)進方法(fa):設(she)置(zhi)備抵賬(zhang)戶(hu)和被調整賬(zhang)戶(hu)。

關鍵詞:一般納稅人;金融商品;買入價;成本;核算方法

根(gen)據(ju)財(cai)(cai)政(zheng)部、國家稅(shui)(shui)務(wu)總局《關于(yu)全面推(tui)開營業(ye)(ye)(ye)(ye)稅(shui)(shui)改(gai)(gai)征(zheng)增值(zhi)稅(shui)(shui)試點(dian)的(de)(de)(de)(de)(de)(de)(de)(de)通知》(財(cai)(cai)稅(shui)(shui)〔2016〕36號)的(de)(de)(de)(de)(de)(de)(de)(de)規定(ding)，“金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)轉(zhuan)(zhuan)讓，是指(zhi)(zhi)轉(zhuan)(zhuan)讓外匯、有(you)價(jia)證券(quan)、非(fei)貨(huo)物期(qi)貨(huo)和(he)(he)其(qi)他(ta)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)所有(you)權(quan)的(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)活(huo)動。其(qi)他(ta)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)轉(zhuan)(zhuan)讓包(bao)括(kuo)基金(jin)(jin)(jin)(jin)(jin)(jin)、信(xin)托、理財(cai)(cai)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)等(deng)各類(lei)(lei)(lei)(lei)(lei)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管理產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)和(he)(he)各種金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)衍(yan)生(sheng)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)轉(zhuan)(zhuan)讓。”顯然增值(zhi)稅(shui)(shui)法規中“金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)”包(bao)括(kuo)外匯、有(you)價(jia)證券(quan)、非(fei)貨(huo)物期(qi)貨(huo)、基金(jin)(jin)(jin)(jin)(jin)(jin)、信(xin)托、理財(cai)(cai)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)等(deng)，限于(yu)篇(pian)幅本文所稱金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)僅指(zhi)(zhi)最具代(dai)表性的(de)(de)(de)(de)(de)(de)(de)(de)有(you)價(jia)證券(quan)(如股票、債(zhai)券(quan))。金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)買(mai)入(ru)(ru)價(jia)指(zhi)(zhi)取得金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)成交(jiao)(jiao)價(jia)，包(bao)括(kuo)被投資(zi)(zi)(zi)(zi)單位(wei)已(yi)宣告(gao)但(dan)尚未(wei)(wei)(wei)發(fa)放的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)金(jin)(jin)(jin)(jin)(jin)(jin)股利和(he)(he)已(yi)到付(fu)息(xi)期(qi)但(dan)尚未(wei)(wei)(wei)支(zhi)付(fu)的(de)(de)(de)(de)(de)(de)(de)(de)債(zhai)券(quan)利息(xi)，不(bu)包(bao)括(kuo)交(jiao)(jiao)易(yi)費(fei)用。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)購入(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)(de)有(you)價(jia)證券(quan)類(lei)(lei)(lei)(lei)(lei)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)在(zai)會(hui)(hui)計(ji)(ji)上(shang)屬于(yu)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)。按企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)準(zhun)則及(ji)其(qi)應(ying)用指(zhi)(zhi)南的(de)(de)(de)(de)(de)(de)(de)(de)規定(ding)，購入(ru)(ru)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)分類(lei)(lei)(lei)(lei)(lei)不(bu)同，涉及(ji)科(ke)目(mu)(mu)不(bu)同，其(qi)構成成本不(bu)同。按《企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)會(hui)(hui)計(ji)(ji)準(zhun)則第(di)(di)22號—金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)工(gong)具確(que)認(ren)和(he)(he)計(ji)(ji)量》第(di)(di)十(shi)六條的(de)(de)(de)(de)(de)(de)(de)(de)規定(ding):“企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)應(ying)當根(gen)據(ju)其(qi)管理金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)務(wu)模式和(he)(he)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)合(he)同現(xian)金(jin)(jin)(jin)(jin)(jin)(jin)流量特(te)征(zheng)，將金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)劃(hua)分為(wei)以(yi)(yi)下三(san)類(lei)(lei)(lei)(lei)(lei):(1)以(yi)(yi)攤余(yu)成本計(ji)(ji)量的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan);(2)以(yi)(yi)公允(yun)價(jia)值(zhi)計(ji)(ji)量且(qie)其(qi)變動計(ji)(ji)入(ru)(ru)其(qi)他(ta)綜合(he)收益(yi)的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan);(3)以(yi)(yi)公允(yun)價(jia)值(zhi)計(ji)(ji)量且(qie)其(qi)變動計(ji)(ji)入(ru)(ru)當期(qi)損益(yi)的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)”。第(di)(di)一類(lei)(lei)(lei)(lei)(lei)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)涉及(ji)“債(zhai)權(quan)投資(zi)(zi)(zi)(zi)”科(ke)目(mu)(mu)。第(di)(di)二類(lei)(lei)(lei)(lei)(lei)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)涉及(ji)“其(qi)他(ta)債(zhai)權(quan)投資(zi)(zi)(zi)(zi)”和(he)(he)“其(qi)他(ta)權(quan)益(yi)工(gong)具投資(zi)(zi)(zi)(zi)”科(ke)目(mu)(mu)，第(di)(di)三(san)類(lei)(lei)(lei)(lei)(lei)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)涉及(ji)“交(jiao)(jiao)易(yi)性金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)”科(ke)目(mu)(mu)。這些科(ke)目(mu)(mu)核(he)(he)算(suan)(suan)相應(ying)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)成本，金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)成本均不(bu)含已(yi)宣告(gao)但(dan)尚未(wei)(wei)(wei)發(fa)放的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)金(jin)(jin)(jin)(jin)(jin)(jin)股利和(he)(he)已(yi)到付(fu)息(xi)期(qi)但(dan)尚未(wei)(wei)(wei)支(zhi)付(fu)的(de)(de)(de)(de)(de)(de)(de)(de)利息(xi)，另(ling)外“交(jiao)(jiao)易(yi)性金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)”科(ke)目(mu)(mu)核(he)(he)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)成本不(bu)包(bao)括(kuo)購入(ru)(ru)時發(fa)生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)交(jiao)(jiao)易(yi)費(fei)用(列“投資(zi)(zi)(zi)(zi)收益(yi)”科(ke)目(mu)(mu))，其(qi)他(ta)科(ke)目(mu)(mu)核(he)(he)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)成本包(bao)括(kuo)購入(ru)(ru)時發(fa)生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)交(jiao)(jiao)易(yi)費(fei)用。稅(shui)(shui)收上(shang)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)買(mai)入(ru)(ru)價(jia)和(he)(he)會(hui)(hui)計(ji)(ji)上(shang)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)成本不(bu)一致，給企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)計(ji)(ji)算(suan)(suan)轉(zhuan)(zhuan)讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)應(ying)交(jiao)(jiao)增值(zhi)稅(shui)(shui)額帶來極(ji)大的(de)(de)(de)(de)(de)(de)(de)(de)不(bu)便，為(wei)此本文針對(dui)一般(ban)納稅(shui)(shui)人提出金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)買(mai)入(ru)(ru)價(jia)和(he)(he)成本核(he)(he)算(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)改(gai)(gai)進方法，目(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)是準(zhun)確(que)計(ji)(ji)算(suan)(suan)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)銷售額，進而(er)最終準(zhun)確(que)核(he)(he)算(suan)(suan)轉(zhuan)(zhuan)讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)(pin)應(ying)交(jiao)(jiao)增值(zhi)稅(shui)(shui)額。

1核算金融商品買入價和成本的必要性

1．1核算金融商品買(mai)入價(jia)是執行(xing)稅收法規的需要

增(zeng)值(zhi)(zhi)稅稅收(shou)法規規定(ding)，企業轉讓金(jin)融(rong)商(shang)品(pin)，以(yi)賣出價(jia)與(yu)買入價(jia)之差(cha)為銷(xiao)售額(e)(e)(e)，按銷(xiao)售額(e)(e)(e)征收(shou)增(zeng)值(zhi)(zhi)稅。一般納(na)稅人(ren)按公式(shi)“金(jin)融(rong)商(shang)品(pin)銷(xiao)售額(e)(e)(e)÷(1+增(zeng)值(zhi)(zhi)稅稅率)×增(zeng)值(zhi)(zhi)稅稅率”計算轉讓金(jin)融(rong)商(shang)品(pin)應交增(zeng)值(zhi)(zhi)稅額(e)(e)(e)。可(ke)(ke)見，轉讓金(jin)融(rong)商(shang)品(pin)時，需要買入價(jia)數(shu)據來計算金(jin)融(rong)商(shang)品(pin)銷(xiao)售額(e)(e)(e)，以(yi)便(bian)進一步計算應交增(zeng)值(zhi)(zhi)稅。對于分離增(zeng)值(zhi)(zhi)稅，會計上既可(ke)(ke)逐筆(bi)分離增(zeng)值(zhi)(zhi)稅也可(ke)(ke)按銷(xiao)售額(e)(e)(e)的(de)正差(cha)負(fu)差(cha)相抵，期末集中一次性分離增(zeng)值(zhi)(zhi)稅。

1．2核算金融商品(pin)成本是執行(xing)會計準則(ze)的需要

按照《財政(zheng)部企(qi)業(ye)會計準則－應用指南(nan)2006》和(he)《增(zeng)(zeng)值(zhi)稅(shui)會計處理(li)規定(ding)》(財會［2016］22號)的規定(ding)，企(qi)業(ye)購入金(jin)(jin)融商品時，會計上(shang)要(yao)核算取(qu)得成(cheng)本(ben);轉(zhuan)讓金(jin)(jin)融商品時，會計上(shang)要(yao)轉(zhuan)銷金(jin)(jin)融商品的取(qu)得成(cheng)本(ben)、分(fen)(fen)離增(zeng)(zeng)值(zhi)稅(shui)，具體而言就(jiu)是要(yao)編(bian)制(zhi)轉(zhuan)銷金(jin)(jin)融商品成(cheng)本(ben)(或取(qu)得轉(zhuan)讓收入)和(he)分(fen)(fen)離增(zeng)(zeng)值(zhi)稅(shui)的分(fen)(fen)錄。

2現實會計中如何核算金融商品買入價和成本

現實會(hui)計(ji)中金(jin)融商品買入(ru)價和成本是(shi)“兩條(tiao)線”核算，即一方面(mian)按企業會(hui)計(ji)準則及其(qi)應(ying)用指南(nan)要求正常核算金(jin)融商品成本及其(qi)轉銷，另一方面(mian)為(wei)分離增(zeng)值稅，單獨輔助核算金(jin)融商品買入(ru)價。下(xia)文以較復雜(za)的其(qi)他(ta)權益(yi)工具(ju)投(tou)資(zi)為(wei)例進行(xing)說明。

2．1設置有關“成本”明細賬戶

會計實(shi)務中按(an)會計準則的要(yao)(yao)求對取得和轉(zhuan)讓金(jin)融(rong)(rong)商(shang)品的成(cheng)(cheng)本進行正(zheng)常會計核(he)算。購入(ru)股(gu)票(piao)指定為其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)權(quan)益工(gong)具投(tou)資(zi)，需要(yao)(yao)設置“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)權(quan)益工(gong)具投(tou)資(zi)－成(cheng)(cheng)本”明細賬(zhang)(zhang)戶(hu)，有關核(he)算要(yao)(yao)點如下:(1)購入(ru)含有已宣(xuan)告(gao)但尚未發放(fang)的現金(jin)股(gu)利(li)(li)的金(jin)融(rong)(rong)商(shang)品，股(gu)利(li)(li)列(lie)“應(ying)收(shou)股(gu)利(li)(li)”賬(zhang)(zhang)戶(hu)，成(cheng)(cheng)交價扣除(chu)應(ying)收(shou)股(gu)利(li)(li)的差(cha)(cha)額(e)(e)，與交易費用之和，列(lie)“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)權(quan)益工(gong)具投(tou)資(zi)－成(cheng)(cheng)本”賬(zhang)(zhang)戶(hu)。(2)轉(zhuan)讓金(jin)融(rong)(rong)商(shang)品時(shi)，將實(shi)際收(shou)到的款項(xiang)，記入(ru)“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)貨幣(bi)資(zi)金(jin)”賬(zhang)(zhang)戶(hu)，同(tong)時(shi)轉(zhuan)銷“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)權(quan)益工(gong)具投(tou)資(zi)－成(cheng)(cheng)本”“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)權(quan)益工(gong)具投(tou)資(zi)－公允價值變動”“其(qi)(qi)(qi)(qi)(qi)他(ta)(ta)綜合收(shou)益”賬(zhang)(zhang)戶(hu)，差(cha)(cha)額(e)(e)記入(ru)“盈余(yu)公積(ji)(ji)－法定盈余(yu)公積(ji)(ji)”和“利(li)(li)潤(run)分(fen)配－未分(fen)配利(li)(li)潤(run)”賬(zhang)(zhang)戶(hu)。

2．2設置(zhi)金融商品買(mai)入價備查賬

2．2．1設(she)置(zhi)(zhi)(zhi)(zhi)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)核(he)(he)(he)算(suan)(suan)(suan)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)原(yuan)(yuan)因(yin)(yin)(yin)在(zai)(zai)(zai)論述(shu)(shu)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)設(she)置(zhi)(zhi)(zhi)(zhi)方法(fa)前，有(you)必要(yao)分析設(she)置(zhi)(zhi)(zhi)(zhi)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)的(de)(de)(de)(de)原(yuan)(yuan)因(yin)(yin)(yin)。設(she)置(zhi)(zhi)(zhi)(zhi)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)核(he)(he)(he)算(suan)(suan)(suan)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)原(yuan)(yuan)因(yin)(yin)(yin)關(guan)鍵是(shi)，轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)時(shi)(shi)計(ji)算(suan)(suan)(suan)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)銷售額(e)(e)(e)(e)(e)(e)(e)、分離增(zeng)值(zhi)(zhi)(zhi)稅所需(xu)(xu)要(yao)的(de)(de)(de)(de)相應(ying)(ying)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)不(bu)(bu)(bu)能(neng)從賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)系統(tong)(tong)設(she)置(zhi)(zhi)(zhi)(zhi)通用(yong)(yong)取(qu)數公式(shi)(shi)取(qu)得。仍以(yi)(yi)其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)為(wei)(wei)例，分析如(ru)下:(1)購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)時(shi)(shi)，按已宣告但尚未(wei)發放(fang)的(de)(de)(de)(de)現金(jin)(jin)(jin)(jin)(jin)(jin)股(gu)(gu)(gu)(gu)利(li)(li)(li)，借(jie)記(ji)(ji)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”科(ke)(ke)目(mu)(mu)(mu)，成交(jiao)(jiao)價(jia)(jia)(jia)(jia)扣(kou)除(chu)(chu)應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)金(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)(e)(e)(e)(e)(e)的(de)(de)(de)(de)差額(e)(e)(e)(e)(e)(e)(e)，與(yu)(yu)(yu)交(jiao)(jiao)易費(fei)(fei)用(yong)(yong)之和(he)(he)(he)，借(jie)記(ji)(ji)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”科(ke)(ke)目(mu)(mu)(mu)，按實(shi)付(fu)款貸記(ji)(ji)“其(qi)他(ta)(ta)(ta)貨幣資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)”科(ke)(ke)目(mu)(mu)(mu)。此(ci)時(shi)(shi)在(zai)(zai)(zai)賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)系統(tong)(tong)中(zhong)，金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)等(deng)于(yu)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)與(yu)(yu)(yu)扣(kou)除(chu)(chu)交(jiao)(jiao)易費(fei)(fei)用(yong)(yong)的(de)(de)(de)(de)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)之和(he)(he)(he)。(2)后續(xu)收(shou)(shou)(shou)(shou)回上(shang)述(shu)(shu)股(gu)(gu)(gu)(gu)利(li)(li)(li)借(jie)記(ji)(ji)“其(qi)他(ta)(ta)(ta)貨幣資(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)”科(ke)(ke)目(mu)(mu)(mu)，貸記(ji)(ji)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”科(ke)(ke)目(mu)(mu)(mu)，登賬(zhang)(zhang)(zhang)(zhang)后應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)為(wei)(wei)零，此(ci)時(shi)(shi)在(zai)(zai)(zai)賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)系統(tong)(tong)中(zhong)，金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)不(bu)(bu)(bu)是(shi)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)與(yu)(yu)(yu)扣(kou)除(chu)(chu)交(jiao)(jiao)易費(fei)(fei)用(yong)(yong)的(de)(de)(de)(de)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)之和(he)(he)(he)，而(er)是(shi)購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)時(shi)(shi)借(jie)記(ji)(ji)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)的(de)(de)(de)(de)借(jie)方發生額(e)(e)(e)(e)(e)(e)(e)與(yu)(yu)(yu)扣(kou)除(chu)(chu)交(jiao)(jiao)易費(fei)(fei)用(yong)(yong)的(de)(de)(de)(de)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)之和(he)(he)(he)。(3)持(chi)有(you)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)期(qi)間確認(ren)股(gu)(gu)(gu)(gu)利(li)(li)(li)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)，借(jie)記(ji)(ji)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”科(ke)(ke)目(mu)(mu)(mu)，貸記(ji)(ji)“投(tou)(tou)資(zi)(zi)(zi)收(shou)(shou)(shou)(shou)益(yi)”科(ke)(ke)目(mu)(mu)(mu)，收(shou)(shou)(shou)(shou)回應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)分錄同(tong)(tong)(tong)(2)業務(wu)，此(ci)時(shi)(shi)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)不(bu)(bu)(bu)能(neng)包括(kuo)持(chi)有(you)期(qi)間確認(ren)的(de)(de)(de)(de)應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)及(ji)(ji)其(qi)收(shou)(shou)(shou)(shou)回的(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)(e)(e)(e)(e)(e)。(4)不(bu)(bu)(bu)同(tong)(tong)(tong)時(shi)(shi)間購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)同(tong)(tong)(tong)種金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)不(bu)(bu)(bu)同(tong)(tong)(tong)，買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)還涉及(ji)(ji)采用(yong)(yong)加(jia)(jia)(jia)(jia)權(quan)(quan)平(ping)均(jun)法(fa)或(huo)移(yi)動加(jia)(jia)(jia)(jia)權(quan)(quan)平(ping)均(jun)法(fa)的(de)(de)(de)(de)計(ji)算(suan)(suan)(suan)問(wen)題(ti)。上(shang)述(shu)(shu)分析歸納起來，轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)的(de)(de)(de)(de)相應(ying)(ying)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia):一(yi)是(shi)不(bu)(bu)(bu)能(neng)取(qu)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)(因(yin)(yin)(yin)為(wei)(wei)含交(jiao)(jiao)易費(fei)(fei)用(yong)(yong))與(yu)(yu)(yu)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)之和(he)(he)(he)(因(yin)(yin)(yin)為(wei)(wei)收(shou)(shou)(shou)(shou)回即無余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e));二是(shi)不(bu)(bu)(bu)能(neng)取(qu)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)(因(yin)(yin)(yin)為(wei)(wei)含交(jiao)(jiao)易費(fei)(fei)用(yong)(yong))與(yu)(yu)(yu)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)借(jie)方發生額(e)(e)(e)(e)(e)(e)(e)(因(yin)(yin)(yin)為(wei)(wei)應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)存在(zai)(zai)(zai)持(chi)有(you)期(qi)間確認(ren)的(de)(de)(de)(de)應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li))之和(he)(he)(he);三是(shi)只能(neng)取(qu)扣(kou)除(chu)(chu)交(jiao)(jiao)易費(fei)(fei)用(yong)(yong)的(de)(de)(de)(de)“其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)－成本(ben)(ben)(ben)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)余(yu)(yu)額(e)(e)(e)(e)(e)(e)(e)，以(yi)(yi)及(ji)(ji)購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)時(shi)(shi)借(jie)記(ji)(ji)“應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)”賬(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)借(jie)方發生額(e)(e)(e)(e)(e)(e)(e)，但對前者取(qu)數公式(shi)(shi)無法(fa)實(shi)現。產生上(shang)述(shu)(shu)差異的(de)(de)(de)(de)原(yuan)(yuan)因(yin)(yin)(yin)是(shi)，會計(ji)和(he)(he)(he)稅務(wu)存在(zai)(zai)(zai)差異。會計(ji)上(shang)需(xu)(xu)要(yao)按會計(ji)準則要(yao)求核(he)(he)(he)算(suan)(suan)(suan)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)取(qu)得成本(ben)(ben)(ben)(不(bu)(bu)(bu)含應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li))，稅務(wu)上(shang)需(xu)(xu)要(yao)核(he)(he)(he)算(suan)(suan)(suan)含應(ying)(ying)收(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)利(li)(li)(li)的(de)(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)，而(er)取(qu)得成本(ben)(ben)(ben)與(yu)(yu)(yu)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)并不(bu)(bu)(bu)是(shi)一(yi)個概念(nian)。2．2．2設(she)置(zhi)(zhi)(zhi)(zhi)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)的(de)(de)(de)(de)具(ju)(ju)(ju)(ju)體做法(fa)會計(ji)上(shang)是(shi)通過(guo)設(she)置(zhi)(zhi)(zhi)(zhi)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)來解決(jue)轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)、分離增(zeng)值(zhi)(zhi)(zhi)稅所需(xu)(xu)要(yao)的(de)(de)(de)(de)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)問(wen)題(ti)。以(yi)(yi)用(yong)(yong)友財(cai)(cai)務(wu)軟(ruan)件(jian)為(wei)(wei)例，由于(yu)沒有(you)從財(cai)(cai)務(wu)軟(ruan)件(jian)之外的(de)(de)(de)(de)自建的(de)(de)(de)(de)數據(ju)庫中(zhong)提取(qu)數據(ju)的(de)(de)(de)(de)功能(neng)，其(qi)設(she)置(zhi)(zhi)(zhi)(zhi)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)的(de)(de)(de)(de)具(ju)(ju)(ju)(ju)體做法(fa)是(shi):在(zai)(zai)(zai)財(cai)(cai)務(wu)軟(ruan)件(jian)系統(tong)(tong)外另設(she)Excel表格(ge)，按交(jiao)(jiao)易性(xing)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)資(zi)(zi)(zi)產、債(zhai)權(quan)(quan)投(tou)(tou)資(zi)(zi)(zi)、其(qi)他(ta)(ta)(ta)債(zhai)權(quan)(quan)投(tou)(tou)資(zi)(zi)(zi)、其(qi)他(ta)(ta)(ta)權(quan)(quan)益(yi)工(gong)(gong)具(ju)(ju)(ju)(ju)投(tou)(tou)資(zi)(zi)(zi)等(deng)總賬(zhang)(zhang)(zhang)(zhang)科(ke)(ke)目(mu)(mu)(mu)分不(bu)(bu)(bu)同(tong)(tong)(tong)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)名稱，登記(ji)(ji)金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)及(ji)(ji)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)數量(liang)，賣出(chu)數量(liang)，用(yong)(yong)移(yi)動加(jia)(jia)(jia)(jia)權(quan)(quan)平(ping)均(jun)法(fa)或(huo)加(jia)(jia)(jia)(jia)權(quan)(quan)平(ping)均(jun)法(fa)計(ji)算(suan)(suan)(suan)賣出(chu)數量(liang)的(de)(de)(de)(de)買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)，在(zai)(zai)(zai)此(ci)基礎上(shang)將(jiang)該買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)填(tian)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)計(ji)算(suan)(suan)(suan)增(zeng)值(zhi)(zhi)(zhi)稅的(de)(de)(de)(de)原(yuan)(yuan)始(shi)憑(ping)證，并在(zai)(zai)(zai)原(yuan)(yuan)始(shi)憑(ping)證上(shang)通過(guo)公式(shi)(shi)“(賣出(chu)價(jia)(jia)(jia)(jia)－買(mai)(mai)(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia))÷(1+增(zeng)值(zhi)(zhi)(zhi)稅稅率(lv)(lv))×增(zeng)值(zhi)(zhi)(zhi)稅稅率(lv)(lv)”計(ji)算(suan)(suan)(suan)出(chu)轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)應(ying)(ying)交(jiao)(jiao)增(zeng)值(zhi)(zhi)(zhi)稅額(e)(e)(e)(e)(e)(e)(e)，最后在(zai)(zai)(zai)企業轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)，填(tian)制分離增(zeng)值(zhi)(zhi)(zhi)稅的(de)(de)(de)(de)記(ji)(ji)賬(zhang)(zhang)(zhang)(zhang)憑(ping)證時(shi)(shi)，將(jiang)轉讓金(jin)(jin)(jin)(jin)(jin)(jin)融(rong)(rong)(rong)(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)應(ying)(ying)交(jiao)(jiao)增(zeng)值(zhi)(zhi)(zhi)稅額(e)(e)(e)(e)(e)(e)(e)輸入(ru)(ru)(ru)(ru)(ru)(ru)(ru)記(ji)(ji)賬(zhang)(zhang)(zhang)(zhang)憑(ping)證。值(zhi)(zhi)(zhi)得注意的(de)(de)(de)(de)是(shi)，由于(yu)財(cai)(cai)務(wu)軟(ruan)件(jian)并沒有(you)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)系統(tong)(tong)，其(qi)輔助核(he)(he)(he)算(suan)(suan)(suan)系統(tong)(tong)不(bu)(bu)(bu)具(ju)(ju)(ju)(ju)有(you)備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)性(xing)質，輔助核(he)(he)(he)算(suan)(suan)(suan)系統(tong)(tong)實(shi)質是(shi)明細賬(zhang)(zhang)(zhang)(zhang)，其(qi)并不(bu)(bu)(bu)能(neng)解決(jue)上(shang)述(shu)(shu)問(wen)題(ti)。

2．3設置金融商(shang)品買入價備查賬(zhang)的缺(que)點

設(she)置(zhi)(zhi)金融商品買入價備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)雖然解決了(le)分離(li)增(zeng)(zeng)值稅記賬(zhang)(zhang)(zhang)(zhang)憑證(zheng)的(de)(de)金額取(qu)得問題，但存(cun)在(zai)的(de)(de)缺陷不容忽視。一是備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)易出(chu)錯(cuo)。眾所周知備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)存(cun)在(zai)固(gu)有缺陷，即備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)與(yu)總賬(zhang)(zhang)(zhang)(zhang)賬(zhang)(zhang)(zhang)(zhang)戶(hu)、明(ming)細賬(zhang)(zhang)(zhang)(zhang)戶(hu)之間不存(cun)在(zai)勾稽關(guan)系，賬(zhang)(zhang)(zhang)(zhang)戶(hu)系統無法(fa)自行(xing)檢驗備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)正(zheng)確與(yu)否，不能實現賬(zhang)(zhang)(zhang)(zhang)戶(hu)體(ti)系內的(de)(de)自動糾錯(cuo)，從而備(bei)查(cha)(cha)賬(zhang)(zhang)(zhang)(zhang)容易出(chu)錯(cuo)，增(zeng)(zeng)加分離(li)增(zeng)(zeng)值稅出(chu)錯(cuo)的(de)(de)幾率。二是不能實現自動編制記賬(zhang)(zhang)(zhang)(zhang)憑證(zheng)。分離(li)增(zeng)(zeng)值稅記賬(zhang)(zhang)(zhang)(zhang)憑證(zheng)的(de)(de)數據不能從戶(hu)體(ti)系中(zhong)提(ti)取(qu)，也不能通過設(she)置(zhi)(zhi)取(qu)數公式自動提(ti)取(qu)、自動計算(suan)，而是通過人工計算(suan)、輸入，效率低且(qie)容易出(chu)錯(cuo)。三是涉(she)(she)稅風險增(zeng)(zeng)加。如果分離(li)增(zeng)(zeng)值稅出(chu)錯(cuo)，不僅影響會計信息質量，還(huan)影響稅收法(fa)規的(de)(de)正(zheng)確執行(xing)，增(zeng)(zeng)加涉(she)(she)稅風險。為克(ke)服上述缺點，筆者(zhe)提(ti)出(chu)金融商品買入價和(he)成本核算(suan)的(de)(de)改進(jin)方法(fa):設(she)置(zhi)(zhi)備(bei)抵賬(zhang)(zhang)(zhang)(zhang)戶(hu)和(he)被(bei)調整賬(zhang)(zhang)(zhang)(zhang)戶(hu)。

3金融商品買入價和成本核算的改進方法:設置備抵賬戶和被調整賬戶

3．1理論依據

《財政部(bu)企業(ye)會(hui)計準則－應(ying)用指南(nan)2006》規定“企業(ye)在不違反會(hui)計準則中確認、計量和報告規定的(de)(de)(de)前提(ti)(ti)下，可(ke)以根據(ju)(ju)(ju)本(ben)單(dan)位的(de)(de)(de)實(shi)(shi)際(ji)情(qing)況自行增設、分拆、合并(bing)會(hui)計科目”。這為(wei)(wei)準確核(he)算(suan)金融商品業(ye)務提(ti)(ti)供了(le)制(zhi)度保障。眾所周知，賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)按用途和結(jie)(jie)構的(de)(de)(de)分類中有一(yi)類賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)叫調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)。調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)是“由于管(guan)理的(de)(de)(de)需(xu)要，對(dui)某些會(hui)計要素內容(rong)的(de)(de)(de)增減(jian)變(bian)化和結(jie)(jie)余情(qing)況，需(xu)要用兩(liang)個不同(tong)的(de)(de)(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)來反映(ying):一(yi)個賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)反映(ying)某項經(jing)濟業(ye)務的(de)(de)(de)原始數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，另一(yi)個賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)反映(ying)對(dui)原始數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)，將原始數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)與調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)相加(jia)或相減(jian)，就可(ke)求(qiu)得調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)后(hou)的(de)(de)(de)實(shi)(shi)有數(shu)(shu)(shu)(shu)(shu)(shu)額”。前者(zhe)稱(cheng)(cheng)為(wei)(wei)被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)，后(hou)者(zhe)稱(cheng)(cheng)為(wei)(wei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)。按調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)方式不同(tong)，調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)又分為(wei)(wei)備(bei)(bei)抵(di)(調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng))賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)、附加(jia)(調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng))賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)和備(bei)(bei)抵(di)附加(jia)(調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng))賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)。備(bei)(bei)抵(di)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)是“用抵(di)減(jian)的(de)(de)(de)方式對(dui)被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)金額進行調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)，以求(qiu)得被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)實(shi)(shi)際(ji)余額的(de)(de)(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)”。“反映(ying)原始數(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)稱(cheng)(cheng)為(wei)(wei)被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)”。設置(zhi)備(bei)(bei)抵(di)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)和被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)，能反映(ying)或提(ti)(ti)供更(geng)多的(de)(de)(de)會(hui)計信(xin)息。賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)分類理論可(ke)以為(wei)(wei)我們(men)準確核(he)算(suan)金融商品買入價和成(cheng)(cheng)本(ben)帶(dai)來啟發。不妨設置(zhi)“買入價”被(bei)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)明細(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)和“成(cheng)(cheng)本(ben)調(diao)(diao)(diao)(diao)(diao)(diao)整(zheng)(zheng)”備(bei)(bei)抵(di)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)，前者(zhe)與后(hou)者(zhe)之差(cha)即(ji)是“成(cheng)(cheng)本(ben)”實(shi)(shi)有數(shu)(shu)(shu)(shu)(shu)(shu)額。以其他權益工(gong)具投(tou)資(zi)為(wei)(wei)例，具體做法如下。

3．2具體做法

在(zai)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)”總賬(zhang)(zhang)(zhang)(zhang)(zhang)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)下增(zeng)設(she)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”被(bei)調(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)和(he)(he)(he)(he)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”備(bei)(bei)抵賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)，同(tong)時(shi)增(zeng)設(she)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)，取(qu)消“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)。“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)反(fan)映金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)的(de)(de)(de)原始數(shu)(shu)(shu)(shu)(shu)據(ju)(含應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li))，即購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)的(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)交(jiao)(jiao)(jiao)價(jia)(jia)(jia)(jia)(jia)(jia)，采用(yong)數(shu)(shu)(shu)(shu)(shu)量(liang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)式(shi)賬(zhang)(zhang)(zhang)(zhang)(zhang)頁(ye);“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)反(fan)映對原始數(shu)(shu)(shu)(shu)(shu)據(ju)的(de)(de)(de)調(diao)(diao)(diao)整(zheng)(zheng)數(shu)(shu)(shu)(shu)(shu)據(ju)，具(ju)(ju)(ju)(ju)(ju)(ju)(ju)體核(he)算(suan)購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)時(shi)含有的(de)(de)(de)應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)(已(yi)宣告但尚(shang)(shang)未發放(fang)的(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)股(gu)(gu)(gu)利(li)(li)(li))，采用(yong)數(shu)(shu)(shu)(shu)(shu)量(liang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)式(shi)或(huo)(huo)三欄式(shi)賬(zhang)(zhang)(zhang)(zhang)(zhang)頁(ye)(如采用(yong)后(hou)者，需要數(shu)(shu)(shu)(shu)(shu)量(liang)數(shu)(shu)(shu)(shu)(shu)據(ju)時(shi)可(ke)從“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)提取(qu))。“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)核(he)算(suan)原計(ji)(ji)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)、取(qu)得金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)的(de)(de)(de)交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)。這(zhe)種做法(fa)實質是(shi)將金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)備(bei)(bei)查賬(zhang)(zhang)(zhang)(zhang)(zhang)上(shang)升為明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)(“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang))，或(huo)(huo)者說(shuo)是(shi)將備(bei)(bei)查賬(zhang)(zhang)(zhang)(zhang)(zhang)納(na)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)有勾稽關(guan)系的(de)(de)(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)體系。通過設(she)置備(bei)(bei)抵賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)和(he)(he)(he)(he)被(bei)調(diao)(diao)(diao)整(zheng)(zheng)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)核(he)算(suan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)的(de)(de)(de)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)和(he)(he)(he)(he)取(qu)得成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)。“買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)核(he)算(suan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)，用(yong)于轉(zhuan)(zhuan)(zhuan)讓(rang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)時(shi)計(ji)(ji)算(suan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)銷售額(e)(e)和(he)(he)(he)(he)分(fen)(fen)(fen)(fen)(fen)離(li)增(zeng)值(zhi)(zhi)稅(shui)，滿足稅(shui)務(wu)和(he)(he)(he)(he)會(hui)(hui)計(ji)(ji)的(de)(de)(de)需要;“買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)與“成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)和(he)(he)(he)(he)“交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”明(ming)(ming)(ming)細(xi)(xi)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)核(he)算(suan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)取(qu)得成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)，滿足正常的(de)(de)(de)會(hui)(hui)計(ji)(ji)核(he)算(suan)需要。為保持會(hui)(hui)計(ji)(ji)核(he)算(suan)的(de)(de)(de)一致性(xing)，購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)不(bu)管是(shi)否含應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li)(或(huo)(huo)應(ying)收(shou)(shou)利(li)(li)(li)息)，均(jun)用(yong)本(ben)(ben)(ben)方法(fa)，以(yi)便于轉(zhuan)(zhuan)(zhuan)讓(rang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)和(he)(he)(he)(he)分(fen)(fen)(fen)(fen)(fen)離(li)增(zeng)值(zhi)(zhi)稅(shui)分(fen)(fen)(fen)(fen)(fen)錄(lu)的(de)(de)(de)取(qu)數(shu)(shu)(shu)(shu)(shu)。具(ju)(ju)(ju)(ju)(ju)(ju)(ju)體賬(zhang)(zhang)(zhang)(zhang)(zhang)務(wu)處理如下:(1)購(gou)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)含有已(yi)宣告但尚(shang)(shang)未發放(fang)的(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)股(gu)(gu)(gu)利(li)(li)(li)的(de)(de)(de)股(gu)(gu)(gu)票(piao)，指(zhi)定為其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)。①按(an)(an)(an)成(cheng)(cheng)(cheng)(cheng)(cheng)交(jiao)(jiao)(jiao)價(jia)(jia)(jia)(jia)(jia)(jia)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”科目(mu)(mu)，按(an)(an)(an)支付的(de)(de)(de)交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”科目(mu)(mu)，按(an)(an)(an)實付款貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)貨(huo)幣(bi)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)”科目(mu)(mu)。②同(tong)時(shi)確認應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li)。按(an)(an)(an)已(yi)宣告但尚(shang)(shang)未發放(fang)的(de)(de)(de)現(xian)(xian)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)股(gu)(gu)(gu)利(li)(li)(li)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li)”科目(mu)(mu)，貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”科目(mu)(mu)。(2)收(shou)(shou)到股(gu)(gu)(gu)利(li)(li)(li)，借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)貨(huo)幣(bi)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)”科目(mu)(mu)，貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li)”科目(mu)(mu)。(3)資(zi)(zi)(zi)(zi)(zi)(zi)產負(fu)債表日公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)。資(zi)(zi)(zi)(zi)(zi)(zi)產負(fu)債表日公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)與其(qi)(qi)(qi)(qi)(qi)(qi)(qi)賬(zhang)(zhang)(zhang)(zhang)(zhang)面(mian)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)比(bi)(bi)較，視漲跌情形借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)或(huo)(huo)貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”科目(mu)(mu)，貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)或(huo)(huo)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)綜合收(shou)(shou)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)—其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”科目(mu)(mu)。賬(zhang)(zhang)(zhang)(zhang)(zhang)面(mian)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)是(shi)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)借(jie)(jie)方余(yu)(yu)額(e)(e)減(jian)去“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)貸(dai)(dai)方余(yu)(yu)額(e)(e)，加(jia)上(shang)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)借(jie)(jie)方余(yu)(yu)額(e)(e)，再加(jia)上(shang)(或(huo)(huo)減(jian)去)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”賬(zhang)(zhang)(zhang)(zhang)(zhang)戶(hu)(hu)(hu)(hu)(hu)(hu)借(jie)(jie)方余(yu)(yu)額(e)(e)(或(huo)(huo)貸(dai)(dai)方余(yu)(yu)額(e)(e))的(de)(de)(de)計(ji)(ji)算(suan)結(jie)果。(4)轉(zhuan)(zhuan)(zhuan)讓(rang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)。①按(an)(an)(an)實收(shou)(shou)款借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)貨(huo)幣(bi)資(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)”科目(mu)(mu);按(an)(an)(an)比(bi)(bi)例(或(huo)(huo)按(an)(an)(an)單位(wei)應(ying)收(shou)(shou)股(gu)(gu)(gu)利(li)(li)(li))轉(zhuan)(zhuan)(zhuan)銷“成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)，借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)(diao)(diao)整(zheng)(zheng)”科目(mu)(mu);按(an)(an)(an)比(bi)(bi)例轉(zhuan)(zhuan)(zhuan)銷“公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)額(e)(e)，借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)或(huo)(huo)貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”科目(mu)(mu)，并貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)或(huo)(huo)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)綜合收(shou)(shou)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)—其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)(gong)允(yun)(yun)(yun)價(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)變(bian)(bian)(bian)動(dong)(dong)(dong)”科目(mu)(mu);按(an)(an)(an)比(bi)(bi)例轉(zhuan)(zhuan)(zhuan)銷“交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”，貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－交(jiao)(jiao)(jiao)易(yi)費(fei)(fei)(fei)(fei)用(yong)”科目(mu)(mu);按(an)(an)(an)轉(zhuan)(zhuan)(zhuan)讓(rang)的(de)(de)(de)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)的(de)(de)(de)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)(轉(zhuan)(zhuan)(zhuan)讓(rang)數(shu)(shu)(shu)(shu)(shu)量(liang)與加(jia)權(quan)(quan)(quan)(quan)(quan)平均(jun)或(huo)(huo)移動(dong)(dong)(dong)加(jia)權(quan)(quan)(quan)(quan)(quan)平均(jun)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)單價(jia)(jia)(jia)(jia)(jia)(jia)之積(ji)(ji))貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“其(qi)(qi)(qi)(qi)(qi)(qi)(qi)他(ta)(ta)(ta)(ta)(ta)權(quan)(quan)(quan)(quan)(quan)益(yi)(yi)(yi)(yi)(yi)(yi)(yi)工(gong)(gong)(gong)具(ju)(ju)(ju)(ju)(ju)(ju)(ju)投(tou)(tou)(tou)(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”科目(mu)(mu);最后(hou)差(cha)額(e)(e)借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(或(huo)(huo)貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji))“盈(ying)余(yu)(yu)公(gong)(gong)(gong)(gong)積(ji)(ji)－法(fa)定盈(ying)余(yu)(yu)公(gong)(gong)(gong)(gong)積(ji)(ji)”和(he)(he)(he)(he)“利(li)(li)(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配(pei)－未分(fen)(fen)(fen)(fen)(fen)配(pei)利(li)(li)(li)潤(run)(run)(run)”科目(mu)(mu)。②分(fen)(fen)(fen)(fen)(fen)離(li)增(zeng)值(zhi)(zhi)稅(shui)。取(qu)上(shang)一筆分(fen)(fen)(fen)(fen)(fen)錄(lu)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)的(de)(de)(de)買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)，再用(yong)公(gong)(gong)(gong)(gong)式(shi)“賣出價(jia)(jia)(jia)(jia)(jia)(jia)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia)”計(ji)(ji)算(suan)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)銷售額(e)(e)，接著用(yong)公(gong)(gong)(gong)(gong)式(shi)“(賣出價(jia)(jia)(jia)(jia)(jia)(jia)－買(mai)(mai)(mai)入(ru)(ru)(ru)(ru)(ru)(ru)(ru)(ru)價(jia)(jia)(jia)(jia)(jia)(jia))÷(1+增(zeng)值(zhi)(zhi)稅(shui)稅(shui)率)×增(zeng)值(zhi)(zhi)稅(shui)稅(shui)率”計(ji)(ji)算(suan)轉(zhuan)(zhuan)(zhuan)讓(rang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)應(ying)交(jiao)(jiao)(jiao)增(zeng)值(zhi)(zhi)稅(shui)，銷售額(e)(e)為正差(cha)的(de)(de)(de)，借(jie)(jie)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“盈(ying)余(yu)(yu)公(gong)(gong)(gong)(gong)積(ji)(ji)－法(fa)定盈(ying)余(yu)(yu)公(gong)(gong)(gong)(gong)積(ji)(ji)”和(he)(he)(he)(he)“利(li)(li)(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配(pei)－未分(fen)(fen)(fen)(fen)(fen)配(pei)利(li)(li)(li)潤(run)(run)(run)”科目(mu)(mu)，貸(dai)(dai)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)“應(ying)交(jiao)(jiao)(jiao)稅(shui)費(fei)(fei)(fei)(fei)－轉(zhuan)(zhuan)(zhuan)讓(rang)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)融(rong)商(shang)(shang)(shang)(shang)(shang)(shang)品(pin)(pin)應(ying)交(jiao)(jiao)(jiao)增(zeng)值(zhi)(zhi)稅(shui)”科目(mu)(mu)，銷售額(e)(e)為負(fu)差(cha)的(de)(de)(de)，編相反(fan)的(de)(de)(de)分(fen)(fen)(fen)(fen)(fen)錄(lu)(或(huo)(huo)紅字(zi)分(fen)(fen)(fen)(fen)(fen)錄(lu))。分(fen)(fen)(fen)(fen)(fen)離(li)增(zeng)值(zhi)(zhi)稅(shui)的(de)(de)(de)記(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證完全可(ke)以(yi)設(she)置取(qu)數(shu)(shu)(shu)(shu)(shu)公(gong)(gong)(gong)(gong)式(shi)，自動(dong)(dong)(dong)取(qu)數(shu)(shu)(shu)(shu)(shu)計(ji)(ji)算(suan)，自動(dong)(dong)(dong)填制。

4結語

本文(wen)以(yi)一般納稅(shui)人其(qi)他權(quan)益工具投(tou)(tou)資(zi)為例，說明設(she)置備(bei)抵賬(zhang)(zhang)(zhang)(zhang)(zhang)戶和被調(diao)整賬(zhang)(zhang)(zhang)(zhang)(zhang)戶的(de)方(fang)法如何(he)核算金(jin)融商品買(mai)入價和成(cheng)本。該方(fang)法亦適用(yong)于(yu)債權(quan)投(tou)(tou)資(zi)、其(qi)他債權(quan)投(tou)(tou)資(zi)和長期股權(quan)投(tou)(tou)資(zi)，不(bu)同(tong)(tong)之處(chu)是(shi)轉讓(rang)差額列“投(tou)(tou)資(zi)收益”科(ke)目，該方(fang)法更適用(yong)于(yu)簡易的(de)交易性金(jin)融資(zi)產。在此不(bu)再贅(zhui)述，本文(wen)提出(chu)(chu)的(de)方(fang)法亦適用(yong)于(yu)小規(gui)模納稅(shui)人。設(she)置備(bei)抵賬(zhang)(zhang)(zhang)(zhang)(zhang)戶和被調(diao)整賬(zhang)(zhang)(zhang)(zhang)(zhang)戶的(de)方(fang)法，雖然增(zeng)加了(le)(le)明細賬(zhang)(zhang)(zhang)(zhang)(zhang)戶的(de)設(she)置、增(zeng)加了(le)(le)攤銷或(huo)分配的(de)工作量，略(lve)顯復雜，但并不(bu)違(wei)背會(hui)(hui)計(ji)(ji)(ji)制(zhi)度(du)，并且優點(dian)更加突出(chu)(chu)。首先，取消了(le)(le)金(jin)融商品買(mai)入價備(bei)查賬(zhang)(zhang)(zhang)(zhang)(zhang)，或(huo)者說備(bei)查賬(zhang)(zhang)(zhang)(zhang)(zhang)上升(sheng)到(dao)具有勾稽(ji)關系(xi)的(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶體(ti)系(xi)(總賬(zhang)(zhang)(zhang)(zhang)(zhang)、明細賬(zhang)(zhang)(zhang)(zhang)(zhang)、日記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶體(ti)系(xi))，使賬(zhang)(zhang)(zhang)(zhang)(zhang)戶體(ti)系(xi)更加科(ke)學(xue)嚴(yan)謹，有利于(yu)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶之間相互核對、減少(shao)(shao)會(hui)(hui)計(ji)(ji)(ji)差錯(cuo)。其(qi)次(ci)，利于(yu)會(hui)(hui)計(ji)(ji)(ji)信息化。能(neng)夠(gou)在正規(gui)的(de)賬(zhang)(zhang)(zhang)(zhang)(zhang)戶體(ti)系(xi)中設(she)計(ji)(ji)(ji)公(gong)式(shi)自(zi)(zi)動取數、自(zi)(zi)動計(ji)(ji)(ji)算、自(zi)(zi)動填制(zhi)記(ji)賬(zhang)(zhang)(zhang)(zhang)(zhang)憑證(zheng)。再次(ci)，買(mai)入價、成(cheng)本數據來源和計(ji)(ji)(ji)算清晰，同(tong)(tong)時(shi)滿足稅(shui)務和會(hui)(hui)計(ji)(ji)(ji)要(yao)求，減少(shao)(shao)稅(shui)會(hui)(hui)差異，方(fang)便稅(shui)務機關稽(ji)查。最(zui)后(hou)，本方(fang)法在現有財(cai)務軟件條件下即可(ke)輕松實現，不(bu)需要(yao)財(cai)務軟件升(sheng)級或(huo)增(zeng)加功能(neng)來實現，節省(sheng)費(fei)用(yong)。

參考文獻

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作者：榮樹新(xin) 成國強 林波 單位：湖(hu)南工程職(zhi)業技(ji)術學院