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購(gòu)貨方開(kāi)具的紅字信息單和銷貨方開(kāi)具的紅字發(fā)票不在同一個(gè)月,則會(huì)計(jì)賬務(wù)處理時(shí),進(jìn)項(xiàng)稅轉(zhuǎn)出是在哪個(gè)時(shí)間段確認(rèn),分錄如何做
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
按紅字信息表開(kāi)具的時(shí)間
借應(yīng)付賬款貸庫(kù)存商品,進(jìn)項(xiàng)轉(zhuǎn)出
2019 09/11 15:52
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/11 15:56
那以后月份紅字發(fā)票開(kāi)來(lái)后,還要怎么處理嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/11 15:58
不處理了
已經(jīng)轉(zhuǎn)出了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/11 16:06
有相關(guān)的條文、準(zhǔn)則、或操作指南嗎
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/11 16:10
看下2016 47號(hào)文件
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 09/11 16:59
應(yīng)暫依《信息表》所列增值稅稅額從當(dāng)期進(jìn)項(xiàng)稅額中轉(zhuǎn)出,待取得銷售方開(kāi)具的紅字專用發(fā)票后,與《信息表》一并作為記賬憑證.的意思可以理解為先用紅字通知單記賬,等次月紅字發(fā)票開(kāi)出后直接貼到上月紅字信息單后面就可以了嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/11 17:07
是的,可以這么理解的
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