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2021年12月出口報(bào)關(guān)了,2022年1月才開(kāi)出銷售發(fā)票,出口貨物是免稅的,我12月入賬可以直接確認(rèn)收入嗎?還是說(shuō)先暫估收入?
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同學(xué)你好
可以直接確認(rèn)收入
2022 01/18 15:42
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2022 01/18 15:42
收入需要暫估嗎?
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2022 01/18 15:43
1月份開(kāi)出銷售發(fā)票后,沖12月暫估收入嗎
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2022 01/18 15:50
同學(xué)你好
收入不叫暫估
叫無(wú)票收入
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2022 01/18 15:54
那我1月份開(kāi)銷售發(fā)票,怎么入賬呢?我們是出口報(bào)關(guān)的,銷售發(fā)票是免稅率,不用交增值稅。
12月確認(rèn)收入:借:應(yīng)收賬款- A 貸:主營(yíng)業(yè)務(wù)收入-未開(kāi)票收入;
22年1月開(kāi)銷售票票后需要紅沖嗎?
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2022 01/18 16:03
對(duì)的
這個(gè)需要紅沖的
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2022 01/18 16:10
紅沖后做一筆一樣的分錄嗎?銷項(xiàng)稅是0的
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2022 01/18 16:15
對(duì)的
紅沖做一筆一樣的分錄
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2022 01/18 16:20
不好意思,我想問(wèn)的是紅沖后,我還是要做一樣的分錄是吧: 借:應(yīng)收賬款 貸:主營(yíng)業(yè)務(wù)收入?
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2022 01/18 16:31
對(duì)的
這樣正好沖減了
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2022 01/18 16:34
老師,好像不大對(duì)。你能寫(xiě)一遍分錄嗎。21年12月出口銷售和22年1月開(kāi)票時(shí)的分錄。
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2022 01/18 16:35
21年12月確認(rèn)收入:借:應(yīng)收賬款 100 貸:主營(yíng)業(yè)務(wù)收入-未開(kāi)票收入 100
22年1月紅沖:借:應(yīng)收賬款 -100 貸:主營(yíng)業(yè)務(wù)收入-未開(kāi)票收入 -100
借:應(yīng)收賬款 100 貸:主營(yíng)業(yè)務(wù)收入 100 是這樣么?那22年1月收入不就多了嗎
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2022 01/18 16:44
同學(xué)你好
借應(yīng)收負(fù)數(shù)
貸主營(yíng)業(yè)務(wù)收入貸銷項(xiàng)負(fù)數(shù)
借應(yīng)收(chéng)n貸主營(yíng)業(yè)務(wù)收入
貸銷項(xiàng)
這不是一正一負(fù)正好沖減嗎
那里多了
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