当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,對方給我開的銷項(xiàng)負(fù)數(shù)發(fā)票的抵扣聯(lián)是不需要認(rèn)證的吧



你好,是的,是這樣的
2022 05/06 09:44

84785000 

2022 05/06 09:47
銷項(xiàng)負(fù)數(shù)怎么做賬

鄒老師 

2022 05/06 09:50
你好,對方給我開的銷項(xiàng)負(fù)數(shù)發(fā)票
借:庫存商品或原材料??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款等科目
注意:上述分錄的借貸方,都是負(fù)數(shù)金額?

84785000 

2022 05/06 10:06
那我給對方開的銷項(xiàng)負(fù)數(shù)發(fā)票賬務(wù)處理呢

鄒老師 

2022 05/06 10:09
你好,我給對方開的銷項(xiàng)負(fù)數(shù)發(fā)票
借:主營業(yè)務(wù)收入 ,應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額), ?貸:應(yīng)收賬款等科目
借:庫存商品 ??,貸:主營業(yè)務(wù)成本

84785000 

2022 05/06 16:26
要是自己開了銷項(xiàng)負(fù)數(shù)發(fā)票,但是這個(gè)已經(jīng)在去年的12月份做過賬了,跨年的不能紅沖吧

鄒老師 

2022 05/06 16:27
你好,跨年的發(fā)票,是可以申請紅沖的?

84785000 

2022 05/06 16:33
賬務(wù)處理還是跟之前一樣嗎

鄒老師 

2022 05/06 16:33
你好,是的,是這樣的

84785000 

2022 05/06 16:56
我之前問的,好像是跨年的賬務(wù)處理是不能直接做沖賬的

鄒老師 

2022 05/06 16:57
你好,跨年的賬務(wù)處理,是有涉及損益科目嗎?

84785000 

2022 05/06 16:58
如果是我開的銷項(xiàng)負(fù)數(shù)不就涉及了損益類科目嗎

鄒老師 

2022 05/06 16:59
你好,跨年開的銷項(xiàng)負(fù)數(shù)
借:主營業(yè)務(wù)收入 ,應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額), ?貸:應(yīng)收賬款等科目
借:庫存商品 ??,貸:主營業(yè)務(wù)成本
這個(gè)過程,不需要通過 以前年度損益調(diào)整? 科目核算

84785000 

2022 05/06 16:59
金額都是負(fù)數(shù)是嗎

鄒老師 

2022 05/06 17:00
你好,都是正數(shù)
如果是負(fù)數(shù),我會特別說明的?

84785000 

2022 05/06 17:29
但是我這個(gè)賬特別復(fù)雜,是不是就是把之前涉及到這票的有關(guān)賬務(wù)處理全部做沖賬

鄒老師 

2022 05/06 17:30
(是針對這個(gè)回復(fù)有什么疑問嗎)

84785000 

2022 05/06 17:53
我的這個(gè)賬務(wù)處理特別復(fù)雜,不是簡單的一個(gè)分錄,它是先做進(jìn)料加工費(fèi),然后再轉(zhuǎn)代運(yùn)發(fā)出商品,會計(jì)分錄是這個(gè): 先做借:委托物資進(jìn)料加工費(fèi) 應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額 貸:應(yīng)付賬款 ;然后做借:代運(yùn)和發(fā)出商品 貸:委托物資-進(jìn)料加工費(fèi) 委托物資-進(jìn)料加工-發(fā)動機(jī) 委托物資-進(jìn)料加工-液壓馬達(dá) 我這個(gè)怎么做沖賬

鄒老師 

2022 05/06 17:55
你好,是外發(fā)加工,然后收回對外銷售嗎??

84785000 

2022 05/06 17:56
就是先做進(jìn)料加工,然后做進(jìn)料加工完成

鄒老師 

2022 05/06 17:56
你好,加工完成是對外銷售了嗎?
