问题已解决
你好,請問收到了負數(shù)發(fā)票要怎么做進項稅額轉(zhuǎn)出的分錄?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,收到了負數(shù)發(fā)票,是做進項稅額負數(shù),而不是進項稅額轉(zhuǎn)出的
借:庫存商品或原材料??,應交稅費—應交增值稅(進項稅額),??貸:應付賬款等科目
注意:上述分錄的金額都是負數(shù)
2022 05/11 15:51
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/11 16:01
收到負數(shù)發(fā)票做負數(shù)的分錄,那如果是抵扣了不能抵扣的發(fā)票才做進項轉(zhuǎn)出是吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/11 16:02
那我收到的負數(shù)發(fā)票拘扣聯(lián)記賬聯(lián)都放一起做憑證了?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/11 16:03
你好,是的。是的這樣的
![](/wenda/img/newWd/sysp_btn_eye.png)