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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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更新时间:2026/6/8 3:21:02