在我国产品责任险计入什么科目-保险法律援助-法律咨询免费平台-国际律师联盟

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问题	在我国产品责任险计入什么科目
释义	律师分析: 产品的保险费应该记入"销售费用“科目。账务处理为： 1、发生产品保险费用时，借：销售费用贷：银行存款等 2、月末结转时，借：本年利润贷：销售费用【法律依据】: 《中华人民共和国企业所得税法实施条例》第四十六条企业参加财产保险，按照规定缴纳的保险费，准予扣除。产品责任险是财产保险的一种，可以扣除，一般应计入销售费用科目。
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