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單位銷(xiāo)售商品,分次付款,收到預(yù)付款然后又給對(duì)方開(kāi)具發(fā)票但貨物未發(fā)出怎么做賬,
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先計(jì)入預(yù)收賬款科目 開(kāi)具發(fā)票但是貨物未發(fā)出,不確認(rèn)收入 只確認(rèn)銷(xiāo)項(xiàng)稅
借:預(yù)收賬款 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅
2020 06/18 08:49
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2020 06/18 08:59
每次分次收款都這樣做賬嗎 我們還有的就是貨物發(fā)出然后客戶(hù)先支付70%貨款 其他30%分2次付完 這種情況怎么做賬
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2020 06/18 09:00
剩下的30%掛應(yīng)收賬款 然后付款了沖賬
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2020 06/18 09:07
就是貨物發(fā)出后我們70%發(fā)票開(kāi)出客戶(hù)才會(huì)付款70%,這70%入預(yù)收賬款嗎 那什么時(shí)候再?zèng)_掉這個(gè)預(yù)收款
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2020 06/18 09:09
先開(kāi)票的 確認(rèn)應(yīng)收 然后逐步?jīng)_減應(yīng)收
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2020 06/18 09:17
能給示范下嘛老師,一種情況是:貨物發(fā)出后20天開(kāi)票70%,剩余尾款30%估驗(yàn)后分2次付款,還有種情況是:先收到70%貨款,然后開(kāi)具發(fā)票70%,貨物未發(fā)出,待貨物發(fā)出后剩余30%在支付,這兩種情況分別怎么做賬能提供分錄嗎老師 詳細(xì)點(diǎn)
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2020 06/18 09:44
不想回復(fù)嗎老師
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2020 06/18 10:00
真差勁 服務(wù)太差沒(méi)耐心
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2020 06/18 10:24
1.借:應(yīng)收賬款 貸:營(yíng)業(yè)收入 借:銀行存款 貸:應(yīng)收賬款
2.借:銀行存款 貸:預(yù)收賬款 借:預(yù)收賬款 應(yīng)收賬款 貸:營(yíng)業(yè)收入 借:銀行存款 貸:應(yīng)收賬款
老師只是兼職 有自己的事情處理 勿催
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