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采購(gòu)2個(gè)商品,發(fā)票金額比購(gòu)買(mǎi)金額少了0.03元,造成賬上不平。怎么做?
FAILED
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
你好!你們實(shí)付金額是多找?如果多付款0.03可以計(jì)入營(yíng)業(yè)外支出
2019 10/11 10:13
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 10:58
你好!那0.03計(jì)入營(yíng)業(yè)外支出吧
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 11:20
借:庫(kù)存商品 應(yīng)交稅費(fèi) 營(yíng)業(yè)外支出 貸:銀行存款
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 11:25
你好!原分錄紅字沖回0.03 就可以的
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 11:29
你好!是的,不就是發(fā)票比合同少了0.03元嗎?沒(méi)有付款沖庫(kù)存商品和應(yīng)付賬款0.03元不就可以了嗎!
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 11:34
你好!原分錄紅字沖回怎么會(huì)有差額?是去年的?沖減未分配利潤(rùn),你這是成本結(jié)轉(zhuǎn)多了
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:08
你好,應(yīng)該是結(jié)轉(zhuǎn)成本造成的,看看余額沖減你們的成本就可以。
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:46
你好!把這個(gè)問(wèn)題還原一下。你紅沖的是原入庫(kù)金額還是發(fā)票金額?這些商品是否已對(duì)外銷(xiāo)售,你按原合同價(jià)格結(jié)轉(zhuǎn)的成本。
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 14:08
你好,是的,這樣應(yīng)該是你成本結(jié)轉(zhuǎn)多了,所以直接沖減成本就可以。
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 14:14
你現(xiàn)在庫(kù)存是借方紅字還是貸方紅字?
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1739494013)
QQ老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 14:19
您好,借主營(yíng)業(yè)務(wù)成本 貸庫(kù)存商品。兩個(gè)明細(xì)分別調(diào)整寫(xiě)反方向的紅字就可以。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 10:57
實(shí)付金額按發(fā)票金額付款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 11:19
分錄怎么寫(xiě)?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 11:22
老師,你好,貨款還沒(méi)支付,當(dāng)初入賬的金額是按合同金額入賬的。后面開(kāi)票給我們,發(fā)票比合同金額少了0.03元。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 11:26
之前做的賬是按合同金額入賬的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 11:29
收到專(zhuān)票我把之前按合同金額入賬的那筆分錄紅沖了,然后根據(jù)發(fā)票做一筆分錄。造成這兩個(gè)商品明細(xì)賬不平。發(fā)票金額比合同金額開(kāi)少了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 12:17
就是做了這幾筆分錄,然后商品明細(xì)賬就不平了。
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:38
老師,你好。請(qǐng)先看下題目圖片,余額是紅沖的分錄和收到發(fā)票的分錄產(chǎn)生的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 14:04
紅沖的是原入庫(kù)金額,因?yàn)椴少?gòu)回來(lái)當(dāng)月已全部銷(xiāo)售。發(fā)票是后面才收到的,結(jié)轉(zhuǎn)成本金額按采購(gòu)合同金額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 14:11
分錄怎么做?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 14:18
兩個(gè)商品一個(gè)余額在借方,一個(gè)在貸方。
FAILED
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