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合同含稅價(jià)100,付款100,收到的發(fā)票是100.20元,請(qǐng)問(wèn)如何處理?
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廖君老師
金牌答疑老師
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您好,借:管理費(fèi)用等 100-發(fā)票上的進(jìn)項(xiàng)稅 進(jìn)項(xiàng)稅
貸:銀行 100
發(fā)票和付款差額倒擠費(fèi)用科目金額
2024 01/01 19:36
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2024 01/01 20:10
倒擠的金額 放在貸方,科目 是不是與借方科目一致?
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廖君老師 
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2024 01/01 20:12
您好,倒擠的金額 肯定在借方嘛,貸方不是銀行存款么。
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2024 01/01 20:15
是不是這樣做?假設(shè) 不含稅金額100元,稅額13元,付款112.8元。
則做賬是不是這樣:
借 原材料100,進(jìn)項(xiàng)稅13,原材料 -0.2,
貸 銀行存款112.8
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廖君老師 
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2024 01/01 20:18
您好,可以,但不如??
借 原材料90.8,進(jìn)項(xiàng)稅13
貸 銀行存款112.8
做原材料-0.2讓人好想看一看是咋回事,這個(gè)少付的款,是要確認(rèn)為營(yíng)業(yè)外收入的
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