问题已解决
收到發(fā)票暫時不認(rèn)證,但是要做發(fā)出商品,需要做成本結(jié)轉(zhuǎn)。這種怎么入賬?怎樣做分錄?
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你好
借;庫存商品,應(yīng)交稅費——應(yīng)交增值稅(待認(rèn)證進(jìn)項稅額),貸;應(yīng)付賬款等科目
借;應(yīng)收賬款 等科目 ,貸;主營業(yè)務(wù)收入 , 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
借;主營業(yè)務(wù)成本 , 貸;庫存商品
2019 09/16 19:30
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2019 09/16 19:37
只是做發(fā)出商品,不是當(dāng)月開票,是發(fā)貨后30天無質(zhì)量問題才確認(rèn)開票的。這樣分錄不一樣吧?
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2019 09/16 19:38
你好,那就是這樣做分錄
借;庫存商品,應(yīng)交稅費——應(yīng)交增值稅(待認(rèn)證進(jìn)項稅額),貸;應(yīng)付賬款等科目
借;發(fā)出商品,貸;庫存商品
之后開具發(fā)票確認(rèn)收入,結(jié)轉(zhuǎn)成本
借;應(yīng)收賬款 等科目 ,貸;主營業(yè)務(wù)收入 , 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
借;主營業(yè)務(wù)成本 , 貸;發(fā)出商品
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