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購買方收到購買服務(wù)的紅字發(fā)票,做進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)分錄怎么做
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借:管理費(fèi)用? ?負(fù)數(shù)
貸:應(yīng)付賬款? ?負(fù)數(shù)
應(yīng)交稅費(fèi)—應(yīng)交增值稅—進(jìn)項(xiàng)稅轉(zhuǎn)出
2020 12/02 17:10
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:11
我們沒有管理費(fèi)用這個(gè)科目
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/02 17:12
那你當(dāng)時(shí)是計(jì)入什么費(fèi)用的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:15
沒有入過賬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:15
只是專用發(fā)票跨年度了,而且已經(jīng)抵扣過稅款
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 12/02 17:16
當(dāng)時(shí)的藍(lán)字發(fā)票,你只入了進(jìn)項(xiàng)稅嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:17
在賬務(wù)里面沒有做過,因?yàn)楫?dāng)時(shí)銷貨方開了專票沒有送來給我們
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:18
現(xiàn)在他們作廢了以前開的發(fā)票,又重新開了新的發(fā)票,我們按后面開的入賬了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:19
所以現(xiàn)在收到紅字發(fā)票還有之前的藍(lán)字發(fā)票不知道怎么做賬
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/02 17:23
你們之前錯(cuò)誤的藍(lán)字發(fā)票,認(rèn)證了嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 12/02 17:25
藍(lán)字發(fā)票認(rèn)證過了,并且抵扣了稅款
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 12/02 17:31
你認(rèn)證了,但是進(jìn)項(xiàng)稅也沒有入賬嗎
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