当前位置:财税问题 >
實(shí)務(wù)
问题已解决
5月份銷售一筆服務(wù)收入10w元,已全部開票給了對(duì)方,合同簽訂期限為3年,如果按月確認(rèn)收入,具體分錄怎么做?



借銀行存款100000
貸預(yù)收賬款90000
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅)10000(假設(shè)是1萬)
36期,每期收入=90000/36=2500
確認(rèn)收入
借預(yù)收賬款2500
貸主營業(yè)務(wù)收入2500
2023 06/30 10:13

84784947 

2023 06/30 10:17
申報(bào)的時(shí)候有什么需要注意點(diǎn)嗎

桂龍老師 

2023 06/30 10:17
沒有什么注意的,據(jù)實(shí)申報(bào)就可以

84784947 

2023 06/30 10:21
如果按季度確認(rèn)收入呢?具體怎么計(jì)算呀?

桂龍老師 

2023 06/30 10:22
借預(yù)收賬款7500
貸主營業(yè)務(wù)收入7500

84784947 

2023 06/30 10:23
謝謝老師

桂龍老師 

2023 06/30 10:23
不客氣,祝你學(xué)習(xí)愉快,滿意給個(gè)五星好評(píng)哈
