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公司有庫(kù)存商品入庫(kù)沒(méi)有收到發(fā)票,還有尾款要付給對(duì)方。分錄怎么做
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借:庫(kù)存商品-暫估入庫(kù) 應(yīng)交稅費(fèi)-待抵扣進(jìn)項(xiàng)稅額貸:應(yīng)付賬款
收到發(fā)票時(shí),借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 貸:應(yīng)交稅費(fèi)-待抵扣進(jìn)項(xiàng)稅額
2019 02/17 22:05
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2019 02/17 22:10
這個(gè)庫(kù)存商品暫估已經(jīng)跨年了,之前的會(huì)計(jì) 做的是 借 庫(kù)存商品 貸 應(yīng)付賬款-暫估 然后這筆款一直沒(méi)有付,發(fā)票一直沒(méi)有收到,這個(gè)是去年的賬務(wù)
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2019 02/17 22:42
這個(gè)庫(kù)存商品暫估已經(jīng)跨年了,之前的會(huì)計(jì) 做的是 借 庫(kù)存商品 貸 應(yīng)付賬款-暫估 然后這筆款一直沒(méi)有
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2019 02/17 22:43
款一直沒(méi)有是什么意思?
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2019 02/17 23:19
款也一直沒(méi)有付
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2019 02/18 08:11
不影響損益。還按上述方法進(jìn)行處理
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2019 02/18 09:41
之前的會(huì)計(jì)沒(méi)有做應(yīng)交稅費(fèi)-抵扣進(jìn)項(xiàng)稅那一項(xiàng),我收到發(fā)票的時(shí)候是不是要把她的暫估沖紅
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2019 02/18 10:24
之前的會(huì)計(jì)沒(méi)有做應(yīng)交稅費(fèi)-抵扣進(jìn)項(xiàng)稅那一項(xiàng),我收到發(fā)票的時(shí)候是不是要把她的暫估沖紅。然后如果庫(kù)存商品還沒(méi)到我要做一筆和你一樣的分錄嗎?因?yàn)樗@個(gè)是去年暫估的。今年我是不管還是?
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2019 02/18 10:32
如果發(fā)票還沒(méi)來(lái),先確認(rèn)待抵扣進(jìn)項(xiàng)稅額,從庫(kù)存商品中沖紅,這樣庫(kù)存商品的數(shù)字比較準(zhǔn)確;
之后等發(fā)票來(lái)了之后,確定實(shí)際金額與暫估金額有無(wú)差異,有就調(diào)整,沒(méi)有就按上述方法處理;
你的貨款還沒(méi)支付,所以不**于擔(dān)心發(fā)票的問(wèn)題,及時(shí)催一催供貨商。
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