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老師,11月我們銷(xiāo)售出5千的設(shè)備,發(fā)票已開(kāi),然后客戶(hù)只要了4千的設(shè)備,12月差額1千已退回給客戶(hù),發(fā)票也已經(jīng)重新開(kāi),11月份做了下圖分錄,12月份應(yīng)該怎么做退回的???
FAILED
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借應(yīng)收賬款負(fù)數(shù)
貸主營(yíng)業(yè)務(wù)收入負(fù)數(shù),
應(yīng)交稅費(fèi)負(fù)數(shù),
借應(yīng)收賬款,貸主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)。
借應(yīng)收賬款貸銀行
2024 01/09 15:03
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m52541966 
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2024 01/10 10:39
有點(diǎn)不是很懂,為什么這么做啊
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郭老師 
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2024 01/10 10:41
因?yàn)槟阋呀?jīng)開(kāi)了發(fā)票,需要確認(rèn)收入,然后退回的,需要紅沖發(fā)票再重新開(kāi)的,你都有發(fā)票已經(jīng)跨月了。
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m52541966 
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2024 01/10 10:44
帶金額的分錄可以寫(xiě)一下嗎
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郭老師 
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2024 01/10 10:47
增值稅稅率是多少的呀?
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m52541966 
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2024 01/10 10:50
一般納稅13%的
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郭老師 
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2024 01/10 10:58
借應(yīng)收賬款負(fù)數(shù)5000
貸主營(yíng)業(yè)務(wù)收入負(fù)數(shù),5000/1.13
應(yīng)交稅費(fèi)負(fù)數(shù),5000/1.13*13%
借應(yīng)收賬款,4000貸主營(yíng)業(yè)務(wù)收入4000/1.13
應(yīng)交稅費(fèi)。
借應(yīng)收賬款貸銀行1000
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