当前位置:财税问题 >
實(shí)務(wù)
问题已解决
請問2019年分錄 借:預(yù)付賬款-順豐 2893.4 進(jìn)項(xiàng)稅額 173.6 貸:銀行存款3067 ,,,后來收到運(yùn)費(fèi)344元退費(fèi),借:銀行 344 貸:順豐 344,,順豐未重新開票,那今年怎么調(diào)整一下這個(gè)余額



同學(xué)你好
預(yù)付賬款為啥做進(jìn)項(xiàng)
2023 01/16 13:27

84784972 

2023 01/16 13:33
不好意思,剛才打串了,借:預(yù)付賬款-順豐 3067 貸:銀行存款3067 ,收到發(fā)票 借:運(yùn)輸費(fèi) 2893.4 進(jìn)項(xiàng)173.6 貸:預(yù)付-順豐3067,,后來收到運(yùn)費(fèi)344元退費(fèi),借:銀行 344 貸:預(yù)付-順豐 344

樸老師 

2023 01/16 13:34
同學(xué)你好
分錄是正確的

84784972 

2023 01/16 13:35
那今年這個(gè)余額 344怎么調(diào)平

樸老師 

2023 01/16 13:37
退費(fèi)是沖減之前的預(yù)付呀

84784972 

2023 01/16 13:43
最后一筆分錄就是沖了呀

樸老師 

2023 01/16 14:19
同學(xué)你好
發(fā)票沒有沖減嗎
那發(fā)票也得沖減
費(fèi)用發(fā)票做的分錄也得沖

84784972 

2023 01/16 14:20
發(fā)票還是原來的發(fā)票,沒有重新開

樸老師 

2023 01/16 14:24
同學(xué)你好
那就掛往來吧
