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以前是個(gè)體-小規(guī)模,核定征收開普票,后來生成個(gè)體戶一般納稅人后以前銷售貨款開普票的幾筆賬款打過來怎么做賬?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
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![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
你好
請問以前開票的有沒有做賬務(wù)處理
2019 12/18 09:11
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/18 09:17
以前核定不做賬
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/18 09:19
那現(xiàn)在銀行存款余額跟賬上相符么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/18 09:21
還沒有做賬?目前應(yīng)該怎么處理呢
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/18 09:22
那把前期的應(yīng)該掛賬
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
現(xiàn)在收到貨款
借:銀行存款
貸:應(yīng)收賬款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/18 09:25
要牽扯銷項(xiàng)稅嗎?以前開普票的
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/18 09:29
然后把銷項(xiàng)轉(zhuǎn)到營業(yè)外收入
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營業(yè)外收入
![](/wenda/img/newWd/sysp_btn_eye.png)