问题已解决
請問老師,小規(guī)模納稅人以收取手續(xù)費方式受托代銷商品,該怎么給客戶開發(fā)票
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同學你好
你只需要給委托方開手續(xù)費發(fā)票
商品的發(fā)票由委托方開給客戶
2020 07/05 10:04
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2020 07/05 10:06
哦,老師您好,您能給我說一下賬務處理怎么做嗎
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2020 07/05 12:06
交付商品
借:受托代銷商品 (發(fā)票不含稅價)
貸:受托代銷商品款
受托方實際銷售商品,委托方收到代銷清單
①借:銀行存款
貸:主營業(yè)務收入(對外銷售價格)
應交稅費——應交增值稅(銷項稅額)
②借:主營業(yè)務成本
貸:受托代銷商品
③借:受托代銷商品款
應交稅費——應交增值稅(進項稅額)
貸:應付賬款——委托方
結算貨款
借:應付賬款——委托方
貸:銀行存款
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2020 07/05 12:31
老師您好,您幫我寫一下,做為受托代銷方銷售貨物時,給委托方轉款和計算手續(xù)費時的分錄嗎,謝謝您
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2020 07/05 15:28
發(fā)錯了,這個是收取手續(xù)費的
交付商品
借:受托代銷商品
貸:受托代銷商品款
受托方實際銷售商品,委托方收到代銷清單
①借:銀行存款
貸:應付賬款
應交稅費——應交增值稅(銷項稅額)
②借:受托代銷商品款
貸:受托代銷商品
③借:應交稅費——應交增值稅(進項稅額)
貸:應付賬款
結算貨款和手續(xù)費
借:應付賬款
貸:銀行存款
主營業(yè)務收入(或其他業(yè)務收入)
以此為準
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2020 07/05 15:45
鐘老師您好,我們是小規(guī)模由委托方給客戶開發(fā)票,我們銷售商品時不用考慮增值稅是吧
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2020 07/05 15:46
是的
不是你們的銷售收入
你們只需要按照收取的手續(xù)費確認增值稅的
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2020 07/05 15:51
好的,謝謝老師
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2020 07/05 15:55
不客氣的
祝您工作順利
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