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賣東西時(shí),主營(yíng)業(yè)務(wù)收入和庫(kù)存商品有什么不同?
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你好,一個(gè)是確認(rèn)收入,一個(gè)是結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本
借;應(yīng)收賬款 ,貸;主營(yíng)業(yè)務(wù)收入 , 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
借;主營(yíng)業(yè)務(wù)成本 , 貸;庫(kù)存商品
2019 10/11 17:24
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 10/11 17:27
如果當(dāng)時(shí)已經(jīng)付款了的呢?可以直接借銀行存款,貸庫(kù)存商品么?最后結(jié)轉(zhuǎn)成本
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 17:27
如果做主營(yíng)業(yè)務(wù)收入的就不用結(jié)轉(zhuǎn)成本了么?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 10/11 17:43
你好,如果當(dāng)時(shí)已經(jīng)付款這樣做收入分錄
借;銀行存款 ,貸;主營(yíng)業(yè)務(wù)收入 , 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
實(shí)現(xiàn)了收入就需要結(jié)轉(zhuǎn)成本,需要做到成本與收入匹配的
借;主營(yíng)業(yè)務(wù)成本 , 貸;庫(kù)存商品
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