问题已解决
老師好,中級(jí)會(huì)計(jì)實(shí)務(wù)教材186頁的例題建造工程合同的賬務(wù)處理,題目最后一句話:乙公司在實(shí)際支付工程價(jià)款的同時(shí)支付其對(duì)應(yīng)的增值稅稅款。立體給的分錄是借銀行存款,貸應(yīng)收賬款,并沒有反映稅款,這里怎么解釋呢?求老師解答



這個(gè)分錄是甲方收錢的分錄
2021 08/20 14:08

84784982 

2021 08/20 14:15
我知道他是收錢的,但是他這個(gè)錢里面如果含有稅款不應(yīng)該是這個(gè)數(shù)的,應(yīng)收款應(yīng)該是2000*1.09吧

羅老師 

2021 08/20 14:17
你開票的,確認(rèn)應(yīng)收,應(yīng)收就包含了收入和稅額啊

84784982 

2021 08/20 14:26
主要是我做習(xí)題時(shí),一模一樣的題,會(huì)計(jì)學(xué)堂的老師講解這一步和教材也不一樣,這回不知道誰是正確的了

羅老師 

2021 08/20 14:32
其實(shí)就是要區(qū)分記的是甲方還是乙方賬務(wù)
