应交消费税是指企业应交的消费税。消费税是对在我国境内生产、委托加工和进口应税消费品的单位和个人所征收的一种税。征收消费税的应税消费品包括烟、酒及酒精、化妆品、护发护肤品、贵重首饰及珠宝玉石、鞭炮和烟火、汽油、柴油、汽车轮胎、摩托车、小汽车等。
...应交消费税 应交消费税(Consumption tax payable) 目录 1 什么是应交消费税 2 应交消费税的计算 3 应交消费税的科目设置 4 应交消费税的账务处理 什么是应交消费税 应交消费税...
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... 应交消费税 excise tax payable 应交所得税 income tax payable 应交车船使用税 vehicle tax payable ...
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应交消费税 co umptiontaxpayable; consumer tax payable; consumption tax payable 应交营业税 busine taxpayable; business tax payable .
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... 应交营业税 Business tax payable 应交消费税 Consumption tax payable; 应交资源税 Resources tax payable ...
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应交税金-消费税 Tax payable - consumable tax
应交税费-应交消费税 Tax payable - excise tax payable
应交税金--消费税 Taxes Payable Consumption
交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
按规定应交纳的消费税，按照本规定第二条的规定进行会计处理。
Consumption Tax that shall be paid in accordance with the provisions shall be accounted for in accordance with Item 2 of these provisions.
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