当前位置:财税问题 >
實(shí)務(wù)
问题已解决
公司銷售收入,沒有都開開票,未開發(fā)票的收入也要計(jì)入外賬收入嗎?還有采購的很多東西沒有發(fā)票,做不了外賬,公司是酒吧,有些食材酒水是沒發(fā)票的,那么這個(gè)外賬要怎么處理這一問題呢?



1、是的,要確認(rèn)為未開票收入的
2、可以先按入庫單呢暫估入賬,如果所得稅匯算清繳前未取得發(fā)票的話,需要納稅調(diào)增處理。
2018 04/17 12:39

84784995 

2018 04/17 12:47
老師,未開發(fā)票的收入做分錄要做銷項(xiàng)稅額嗎?還有這個(gè)月收入做了發(fā)票未開,下個(gè)月再開發(fā)票也可以嗎?材料暫估入賬,要估進(jìn)項(xiàng)稅額嗎?<br><br>

張艷老師 

2018 04/17 12:49
1、確認(rèn)未開票收入了,就是需要確認(rèn)銷項(xiàng)稅額的
2、可以的
3、不能暫估進(jìn)項(xiàng)稅額的。

84784995 

2018 04/17 12:54
老師,在增值稅申報(bào)表中未開票的銷項(xiàng)稅額也要申報(bào)嗎?和已開發(fā)票的銷項(xiàng)稅額一起入賬?進(jìn)項(xiàng)稅額也是如此嗎?

張艷老師 

2018 04/17 12:59
1、是的,要申報(bào)為未開票收入欄次 2、是的 3、是的

84784995 

2018 04/17 13:04
材料和商品暫估入賬,付款出去,怎么做分錄?發(fā)票隔月到了又怎么做?謝謝老師

張艷老師 

2018 04/17 13:05
如果您這種情況下,能否確定金額和稅額呢?(即付出去的款項(xiàng)就是開票的價(jià)稅合計(jì)?)

84784995 

2018 04/17 13:18
能的,因?yàn)闆]有發(fā)票,材料入庫,付了錢

張艷老師 

2018 04/17 13:19
借:庫存商品 其他應(yīng)收款--待確認(rèn)進(jìn)項(xiàng)稅額 貸:銀行存款
等實(shí)際收到發(fā)票時(shí),做 借:應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 貸:其他應(yīng)收款--待確認(rèn)進(jìn)項(xiàng)稅額

84784995 

2018 04/17 13:21
但是像蔬菜供應(yīng)商是沒發(fā)票的,酒水有些可以后面開出來,有些也沒有發(fā)票的,補(bǔ)不了,但是老板又把貨款給對方了

84784995 

2018 04/17 13:23
老師,如果后期沒有發(fā)票進(jìn)來呢

張艷老師 

2018 04/17 13:26
到下一年匯算清繳本年的所得稅時(shí),如果還沒有取得發(fā)票,結(jié)轉(zhuǎn)的成本就要做納稅調(diào)增處理了。
