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温棚维修费用会计分录
2026-07-30
网络整理
佚名
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Key Point:1、企业取得温棚维修费增值税专用发票，会计分录为借：管理费用-温棚维修费 应交税费-应交增值税（进项税额），贷：银行存款；2、企业为小规模纳税人，取得维修费增值税普通发票
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