问题已解决
#提問#老師你好!小規(guī)模人力資源公司開出的差額銷項發(fā)票,怎么做帳?



借:銀行存款 貸:主營業(yè)務(wù)收入? ?應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)?
借:主營業(yè)務(wù)成本 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額抵減)貸:應(yīng)付職工薪酬等
2021 10/24 17:07

84785019 

2021 10/24 17:10
這分錄中:主營業(yè)務(wù)收入是根據(jù)總的開票金額/(1+5%)算出來的,主營業(yè)務(wù)成本=代收代之部分/(1+5%)算出來的,對嗎?

小云老師 

2021 10/24 17:17
是的,你的理解是正確的

84785019 

2021 10/24 17:18
我之所有疑問,我感覺與票面的收入金額

84785019 

2021 10/24 17:19
算出來主營業(yè)務(wù)收入的與票面的那個收入金額不一致

小云老師 

2021 10/24 17:42
不會啊,你票面差額是體現(xiàn)在備注欄嘛,不影響原本的收入金額
