问题已解决
請(qǐng)問(wèn)這筆會(huì)計(jì)分錄怎樣寫呢?
FAILED
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學(xué)員您好,這筆會(huì)計(jì)分錄應(yīng)該這么寫:
借:銀行存款 1110400
預(yù)收賬款 200000
貸:主營(yíng)業(yè)務(wù)收入 1120000
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額) 190400
2020 10/14 00:02
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2020 10/14 00:08
這筆業(yè)務(wù)是我方企業(yè)收到貨款,是這樣寫嗎
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2020 10/14 00:29
學(xué)員您好,這筆業(yè)務(wù)是我方企業(yè)收到貨款,是這樣寫的,因?yàn)槟谋?-11是收賬通知,所以我是站在銷售啤酒的商家,也就是海南萬(wàn)泉河啤酒有限公司的立場(chǎng)上做的會(huì)計(jì)處理
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2020 10/14 00:31
我其實(shí)沒(méi)太明白,為什么不用應(yīng)收,不用預(yù)收呢
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2020 10/14 00:32
寫反了,是為什么用預(yù)收不用應(yīng)收呢
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2020 10/14 00:33
已預(yù)收的20萬(wàn)是已經(jīng)收到的嗎?不太懂
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2020 10/14 00:36
學(xué)員您好,根據(jù)您的表6—10的發(fā)票右下角顯示的字樣“已預(yù)收20萬(wàn)元的貨款”,得知先前預(yù)收20萬(wàn)元貨款時(shí),已做過(guò)如下分錄:
借:銀行存款 200000
貸:預(yù)收賬款 20000
因此現(xiàn)在跟買家最終結(jié)算貨款的時(shí)候,應(yīng)該將原先貸記的“預(yù)收賬款”予以沖銷,原先是貸記“預(yù)收賬款”,沖銷時(shí)則借記“預(yù)收賬款”
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2020 10/14 00:37
明白了,謝謝
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2020 10/14 00:43
是的,已預(yù)收的20萬(wàn)先前的確是收到了,所以之前就“借:銀行存款 200000”,表明之前您的存款已經(jīng)增加20萬(wàn),之后的銷售發(fā)票上(也就是6-10的發(fā)票),價(jià)稅合計(jì)一共1,310,400元,因此扣掉先前預(yù)收的20萬(wàn)元,那么第二次就收到1,110,400元,這就是最剛開(kāi)始“借: 銀行存款1110400”的原因
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2020 10/14 00:44
不客氣,祝您生活愉快
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