问题已解决
老師,我們買的東西沒收到,發(fā)票到了,付部分款項,不考慮增值稅,怎么做賬
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你好,按照發(fā)票金額 借:費用 貸:應(yīng)付賬款 按照實際付款,借應(yīng)付賬款 貸:銀行存款
2022 10/31 22:12
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2022 10/31 22:35
比如我們買的辦公用品,發(fā)票100元,我們先付30元,貨沒到
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2022 10/31 22:35
不考慮增值稅
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2022 11/01 09:07
借:管理費用100
? ?銀行存款30
? ?應(yīng)付賬款70
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2022 11/01 09:22
可是我們貨沒收到
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2022 11/01 09:22
那你們就都不處理,直接
借:預(yù)付賬款 30
貸:銀行存款 30
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2022 11/01 09:37
那我這個預(yù)付賬款咋沖掉呢,發(fā)票已經(jīng)來了,發(fā)票先不用嗎?
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2022 11/01 09:53
是的,因為你貨物沒到,這個業(yè)務(wù)并沒有實際發(fā)生,相當于提前開票。等貨物的到了,再確認應(yīng)付款和費用
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