问题已解决
請(qǐng)問(wèn),我司未開(kāi)票,租戶預(yù)交了后4個(gè)月租金,收到租金當(dāng)月怎么做分錄



你好,租戶預(yù)交了后4個(gè)月租金,收到租金當(dāng)月
借:銀行存款,貸:預(yù)收賬款
2022 11/14 09:29

84785023 

2022 11/14 09:41
需要貸:應(yīng)交稅費(fèi)-銷項(xiàng)稅嗎

鄒老師 

2022 11/14 09:43
你好,這個(gè)(預(yù)收的時(shí)候)不需要做銷項(xiàng)稅額。
之后確認(rèn)了收入,才做銷項(xiàng)稅額的處理

84785023 

2022 11/14 09:45
分錄是否這樣:1、當(dāng)月預(yù)收租金:借:銀行存款 貸:主營(yíng)業(yè)務(wù)收入(開(kāi)票部分)應(yīng)交稅費(fèi)-銷項(xiàng)稅(開(kāi)票部分)貸:預(yù)收賬款(未開(kāi)票部分);2、以后每月開(kāi)票:借:預(yù)收賬款 貸:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-銷項(xiàng)稅,直到把預(yù)收賬款沖平

鄒老師 

2022 11/14 09:48
你好,租戶預(yù)交了后4個(gè)月租金,收到租金當(dāng)月
借:銀行存款,貸:預(yù)收賬款
之后開(kāi)具發(fā)票
借:預(yù)收賬款,貸:主營(yíng)業(yè)務(wù)收入, 應(yīng)交稅費(fèi)-應(yīng)交增值稅
