问题已解决
付貨款正常合規(guī)應(yīng)該后面附什么原始憑證啊



您好,四流合一,付款單后附 合同,發(fā)票,入庫單,銀行回單
2023 09/22 23:19

84785011 

2023 09/22 23:24
如果只是預付款呢?不需要附這些吧

廖君老師 

2023 09/22 23:28
您好,對對,預付有合同就行

84785011 

2023 09/23 06:54
預付也要合同啊?

廖君老師 

2023 09/23 06:56
您好,預付當然要合同嘛,沒有合同咋知道是真的貨款呀,其他附件都沒有

84785011 

2023 09/23 08:02
那如果沒有合同不是貨款能不能后面直接找對方要回來,

廖君老師 

2023 09/23 08:05
您好,您說的是這筆預付是假的么,預付以后很難要回來的,

84785011 

2023 09/23 08:05
是啊,應(yīng)該就是往來

廖君老師 

2023 09/23 08:06
您好,這筆預付是真實業(yè)務(wù),以后會給我們發(fā)票的,可以的,只是我們預付的手續(xù)不全,站在財務(wù)的角度 有風險

84785011 

2023 09/23 08:24
有什么具體風險???

廖君老師 

2023 09/23 08:25
您好,如果沒有合同,只是同事提交一個付款單,這個如果是同事跟外單位合同欺騙公司呢,錢拿不回來,不是公司受損失了么

84785011 

2023 09/23 08:31
這個科目是資產(chǎn),但這個資產(chǎn)付出去沒有票回不來也不算資產(chǎn)了是吧?那破產(chǎn)清算時這個會算資產(chǎn)嗎?

廖君老師 

2023 09/23 08:40
您好,是資產(chǎn)呀,應(yīng)收嘛

84785011 

2023 09/23 08:45
收不回來呢?怎么證明

廖君老師 

2023 09/23 08:47
您好,要以下資料才可以稅前扣除,很嚴格的
第十四條 企業(yè)在補開、換開發(fā)票、其他外部憑證過程中,因?qū)Ψ阶N、撤銷、依法被吊銷營業(yè)執(zhí)照、被稅務(wù)機關(guān)認定為非正常戶等特殊原因無法補開、換開發(fā)票、其他外部憑證的,可憑以下資料證實支出真實性后,其支出允許稅前扣除:
(一)無法補開、換開發(fā)票、其他外部憑證原因的證明資料(包括工商注銷、機構(gòu)撤銷、列入非正常經(jīng)營戶、破產(chǎn)公告等證明資料);
(二)相關(guān)業(yè)務(wù)活動的合同或者協(xié)議;(商城銷無合同,銷售單?)
(三)采用非現(xiàn)金方式支付的付款憑證;(以貨抵債?未支付)
(四)貨物運輸?shù)淖C明資料;
(五)貨物入庫、出庫內(nèi)部憑證;
(六)企業(yè)會計核算記錄以及其他資料。
前款第一項至第三項為必備資料。

84785011 

2023 09/23 08:57
那掛在上面嗎?如果沒有證明,我想知道的是破產(chǎn)清算時這個算怎么處理呢?

廖君老師 

2023 09/23 09:04
您好,掛著,如果 借:營業(yè)外支出? 貸:應(yīng)收,在年度匯繳時要納稅調(diào)增的
破產(chǎn)清算時這是債權(quán),會去要的,要不回來還是?營業(yè)外支出??