问题已解决
老師好,我方是小規(guī)模,做受托代銷業(yè)務,收到委托方普票,請老師給參謀下分錄,謝謝。 (1)收到商品 借:受托代銷商品(不含稅售價) 100 貸:受托代銷商品款(不含稅售價) 100 (2)對外銷售 借:銀行存款 101 貸:受托代銷商品 100 應交稅費—應交增值稅 1 (3)收到發(fā)票 借:受托代銷商品款 100 貸:應付賬款 100 (4)支付貨款,計算代銷手續(xù)費(10%) 借:應付賬款 100 貸:銀行存款 89.4 其他業(yè)務收入 10 應交稅費——應交增值稅 0.6
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同學你好,稍等看一下
2024 02/29 12:06
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王曉曉老師 
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2024 02/29 12:14
同學你好,看過了,分錄沒錯
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2024 03/01 09:42
那么,受托方給客戶開價稅合計101元的票,委托方給受托方開多少的普票?分錄當中感覺體現(xiàn)不出來呢
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王曉曉老師 
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2024 03/01 09:52
委托方也開101的發(fā)票給受托方,這里收到發(fā)票還差一步分錄借:應交稅費-應交增值稅-進貸:應付賬款
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2024 03/01 10:03
都是小規(guī)模,且開的是普票
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王曉曉老師 
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2024 03/01 10:25
1)收到商品
借:受托代銷商品(含稅售價) 101
貸:受托代銷商品款(含稅售價) 101
(2)對外銷售
借:銀行存款 101
貸:應付賬款 100
應交稅費—應交增值稅 1
(3)收到發(fā)票
借:受托代銷商品款 101
貸:委托代銷商品 101
(4)支付貨款,計算代銷手續(xù)費(10%)
借:應付賬款 100
貸:銀行存款 89.4
其他業(yè)務收入 10
應交稅費——應交增值稅 0.6
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2024 03/01 11:04
有點疑問:
委托方給受托方開票價稅合計101,受托方應付委托方100,好像不合理
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王曉曉老師 
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2024 03/01 11:09
小規(guī)模不能抵扣進項的一個差異
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2024 03/01 11:18
第1步和第3步的分錄,是不是應當僅是個【價100】,而不應當有【稅1】,老師覺得呢
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王曉曉老師 
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2024 03/01 11:39
不會,你對外銷售肯定有銷項稅額
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