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.

youdao

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.

youdao