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我是購(gòu)買方,收到對(duì)方開具的紅沖發(fā)票,賬務(wù)上我該如何處理?
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您好
請(qǐng)問(wèn)收到藍(lán)字發(fā)票的時(shí)候分錄怎么寫的
2020 06/09 10:24
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2020 06/09 10:25
借:預(yù)付賬款 進(jìn)項(xiàng)稅 貸:銀行存款
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2020 06/09 10:25
預(yù)付賬款?么有進(jìn)成本費(fèi)用?
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2020 06/09 10:26
沒(méi)有進(jìn)成本費(fèi)用
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2020 06/09 10:29
紅沖發(fā)票銀行退款了嗎
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2020 06/09 10:30
沒(méi)有,因?yàn)槲覀冞€有結(jié)算款沒(méi)付給他們
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2020 06/09 10:32
借:預(yù)付賬款 借方紅字
貸:其他應(yīng)收款 貸方紅字
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出 貸方藍(lán)字
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2020 06/09 10:33
是這樣子的,我們跟他們簽訂的合同例如是20萬(wàn)的,19年他們提供5萬(wàn)的發(fā)票,是預(yù)付款,現(xiàn)在要結(jié)結(jié)算款,之前的發(fā)票有問(wèn)題,所以現(xiàn)在沖紅之前的5萬(wàn),然后再開整個(gè)合同20萬(wàn)的票給我們
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2020 06/09 10:34
那您把紅沖發(fā)票上面那樣寫分錄就好了
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