非首次购买税控设备

本文解答了关于《非首次购买税控盘的账务处理》相关内容，同时关于1、非首次购买税控设备,2、非初次购买增值税税控系统专用设备,3、不是初次购买税控盘可以全额抵扣吗,4、不是初次购买的税控设备可以全额抵扣吗,5、首次购买税控盘的会计分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。

非首次购买税控盘的账务处理

///

public void SKPAccounting(int purchaseID)

{

Model.Purchase purchase = purchaseBLL.GetModel(purchaseID);//购买记录

Model.AccountSubject subjectModel = null;

Model.Product productModel = null;

if (purchase != null)

{

BLL.AccountSubject bllSubject = new BLL.AccountSubject();

BLL.Product bllProduct = new BLL.Product();

productModel = bllProduct.GetModel(purchase.ProductID);

subjectModel = bllSubject.GetModelByCode(productModel.SubjectCode);

//1、公司现金：减少，多收税控盘相当于现金增加

PurchaseAndSaleAccount(purchase.ID, purchase.CompanyID, purchase.SKPQuantity, subjectModel.Code, subjectModel.ID, 6,false, purchase.SKPPurchasePrice);

//2、未收税控盘：增加，购买税控盘未收到税控盘

PurchaseAndSaleAccount(purchase.ID, purchase.CompanyID, purchase.SKPQuantity, subjectModel.Code, subjectModel.ID, 14,true, purchase.SKPPurchasePrice);

//3、应付货款：增加，未付清

PurchaseAndSaleAccount(purchase.ID, purchase.CompanyID, purchase.SKPQuantity, subjectModel.Code, subjectModel.ID, 7,true, purchase.SKPPurchasePrice);

//4、应付税控盘：增加，未付清

PurchaseAndSaleAccount(purchase.ID, purchase.CompanyID, purchase.SKPQuantity, subjectModel.Code, subjectModel.ID, 15,true, purchase.SKPPurchasePrice);

}

}

///

public void AddSKPInOrderAccount(int purchaseID, decimal skpQuantity, decimal subQuantity)

{

Model.Purchase purchase = purchaseBLL.GetModel(purchaseID);

Model.AccountSubject subjectModel = null;

Model.Product productModel = null;

if (purchase != null)

{

BLL.AccountSubject bllSubject = new BLL.AccountSubject();

BLL.Product bllProduct = new BLL.Product();

productModel = bllProduct.GetModel(purchase.ProductID);

subjectModel = bllSubject.GetModelByCode(productModel.SubjectCode);

#region 增加检索账目

BLL.AccountCheckAccount bllCheckAccount = new AccountCheckAccount();

Model.AccountCheckAccount checkAccountModel = new Model.AccountCheckAccount();

checkAccountModel.PurchaseID = purchase.ID;

checkAccountModel.ClassName = "税控盘";

checkAccountModel.Code = purchase.InvoiceCode;

checkAccountModel.OutAccountID = 15;

checkAccountModel.OutAccountCode = "1405";

checkAccountModel.OutAccountName = "应付控盘";

checkAccountModel.AccountID = 14;

checkAccountModel.AccountCode = "1502";

checkAccountModel.AccountName = "未收税控盘";

checkAccountModel.InQuantity = skpQuantity;

checkAccountModel.ThisQuantity = subQuantity;

checkAccountModel.ThisTime = DateTime.Now;

checkAccountModel.CheckDate = checkAccountModel.ThisTime;//登账日期

checkAccountModel.CompanyID = purchase.CompanyID;

bllCheckAccount.Add(checkAccountModel);

#endregion

}

}

}

}