电线购买属于哪个科目，小伙伴经常会遇到这个问题。以下是职称评审网整理的相关内容。让我们看看。
电线购买属于哪个科目？
我公司购买电缆线1批，总计305300元。一部分用于厂房新建用，一部分用于宿舍电缆线更换用。这个分录怎么做？
1.购买电缆：
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材----260940.17
应交税金--应缴增值税(进项税)44359.83
贷款:银行存款-银行存款---305300
2、用于新厂房建设，由于新厂房材料进项税不能抵扣，因此需要转出进项税：
借:在建工程-借:在建工程--(收取相关费用)
应交税金--应缴增值税(转出进项税)--(相关收费*o。17)
贷：原材料
应交税金--应缴增值税(进项税)
用于宿舍电缆，一般可列入福利费用，分录：
借:员工工资--福利费用
应交税金--应交增值税
电线购买属于哪个科目？
公司购买电缆，如果是为了销售，进入"库存商品"科目；
如果用于生产加工，公司购买电缆"原材料"科目；
公司购买电缆，如果是修理员工宿舍、食堂、卫生间等"应付员工工资--福利费"科目；
如果公司在建工程中购买电缆，则进入"工程物资"科目；
房地产公司为房地产开发和进入购买电缆"开发成本"科目；
建筑公司为对外施工购买电缆，进入"工程施工"科目。
以上文章详细介绍了电线购买属于哪个科目的答案。我相信你在这里有自己的理解。如果您想获得更多的会计和财务知识，可以联系职称评审网的老师进行在线沟通。
