问题已解决
房地產(chǎn),辦理入住,補房款,外加公維金,賬務(wù)上怎么做?
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您好,補差款做預(yù)收賬款,再調(diào)整主營業(yè)務(wù)收入,公共維修基金屬于代收費用,做其他應(yīng)付款
2020 05/28 19:48
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2020 05/28 19:55
多轉(zhuǎn)物業(yè)費,少補充。并且開預(yù)售發(fā)票對么?
那這種補交房款情況不是應(yīng)該計入主營業(yè)務(wù)收入么?
什么情況開全款發(fā)票?稅率是多少?開全款發(fā)票,預(yù)收款發(fā)票需要紅沖么?
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2020 05/28 22:15
1、收取的轉(zhuǎn)物業(yè)費做如下分錄
借:其他應(yīng)收款-物業(yè)公司
貸:預(yù)收賬款-補差款
借:預(yù)收賬款-補差款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費-增值稅
2、全款發(fā)票交付的時候開具,稅率9%,預(yù)收款發(fā)票是602科目代碼的不征稅發(fā)票,相當(dāng)于收據(jù),開正式發(fā)票時需要收回,無需紅沖
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2020 05/28 22:46
謝謝,解釋的詳細(xì)明了
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2020 05/28 23:02
好的,如果問題已經(jīng)解決,煩請關(guān)閉問題提交評價哦:)
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