当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好!我公司之前留下的賬,已經(jīng)收到發(fā)票了但是錢沒有付,貸方房應(yīng)收賬款對(duì)嗎?付了錢以后借方?jīng)_回
FAILED



您好,水費(fèi)發(fā)票收到,錢沒有付,應(yīng)該貸其他應(yīng)付款,付了錢以后借:其他應(yīng)付款 貸:銀行存款或庫存現(xiàn)金
2019 07/26 14:54

84784983 

2019 07/26 14:55
應(yīng)收應(yīng)付只能是銷售和貨款是嗎

張蓉老師 

2019 07/26 14:57
您好,應(yīng)收貨款一般是掛銷售的貨款,應(yīng)付一般是掛購原材料發(fā)生的貨款。

84784983 

2019 07/26 14:57
像水電費(fèi)這種都是當(dāng)月收到次月的要怎么做呢

張蓉老師 

2019 07/26 14:57
您好,金額不大的話可以收到發(fā)票的當(dāng)月入費(fèi)用。

84784983 

2019 07/26 15:00
不一定要計(jì)提是嗎

84784983 

2019 07/26 15:01
那如果5月份收到4月份的水電發(fā)票,老板就是要求放到4月要怎么做呢

張蓉老師 

2019 07/26 15:05
您好,如果月底就知道費(fèi)用的金額可以先借:管理費(fèi)用-水電費(fèi) 不含稅金額 貸:其他應(yīng)付款-預(yù)估費(fèi)用 不含稅金額,下月收到發(fā)票再做一筆負(fù)數(shù)分錄再做借:管理費(fèi)用-水電費(fèi) 不含稅金額 借:應(yīng)交增值稅-進(jìn)項(xiàng)稅額 貸:其他應(yīng)付款-XX公司

84784983 

2019 07/26 15:08
不知道的,都是收到才知道

張蓉老師 

2019 07/26 15:10
您好,收到發(fā)票的時(shí)候上月的賬有沒有結(jié)賬呢,還沒有結(jié)賬就按上面的做法

84784983 

2019 07/26 15:10
水電房租這些外賬可以不用計(jì)提嗎這些

張蓉老師 

2019 07/26 15:11
您好,外賬上你要計(jì)提的話也可以按上面的方式計(jì)提。

84784983 

2019 07/26 15:12
還有工資提成這些當(dāng)月還沒結(jié)束還沒算出來怎么計(jì)提呢

84784983 

2019 07/26 15:12
我的意思是外賬必須要計(jì)提嗎

張蓉老師 

2019 07/26 15:13
您好,工資是肯定要計(jì)提的,水電費(fèi)這樣如果金額不大不怎么影響利潤也是可以收到發(fā)票再入費(fèi)用。

84784983 

2019 07/26 15:15
嗯嗯,我就是不太明白有些公司20~25號(hào)才發(fā)工資的,上月是怎么計(jì)提的呢,都還沒算出來,然后個(gè)稅和申報(bào)都是15號(hào)之前

張蓉老師 

2019 07/26 15:17
您好,一般公司5號(hào)之前就需要將上月的工資核算清楚,而上月的憑證可能沒那么快結(jié)賬,還有些公司的工資計(jì)算周期為上月26號(hào)至本月25號(hào),本月底就已經(jīng)將當(dāng)月的工資核算清楚了。

84784983 

2019 07/26 15:22
明白了,謝謝老師

張蓉老師 

2019 07/26 15:23
您好,不客氣,如對(duì)我的回答感到滿意,麻煩給予五星好評(píng),謝謝^_^
