问题已解决
借方的待認證進項稅額,出現(xiàn)發(fā)票認證不了的情況應該怎么辦?怎么做賬沖減?



您好
請問是什么情況認證不了?
2019 03/07 12:37

84785011 

2019 03/07 12:38
很多情況,開票單位改了稅號,名稱,或者發(fā)票認證期限過了都有可能,或者在認證系統(tǒng)里查詢不到這張發(fā)票,總之就是認證不了了還需要在賬上做處理。

bamboo老師 

2019 03/07 12:40
嗯 懂了
您做借方待認證的分錄可以寫一下么

84785011 

2019 03/07 12:42
如果是一份報銷單,我會這樣做分錄。借 費用 借應交稅金待認證進項稅額,貸 現(xiàn)金或銀行 認證發(fā)票的時候就是,借 應交稅金應交增值稅進項稅額 貸 應交稅金待認證進項稅額

bamboo老師 

2019 03/07 12:44
那現(xiàn)在借方的待認證進項稅額,出現(xiàn)發(fā)票認證不了
借:費用
貸:應交稅費——待認證進項稅額

84785011 

2019 03/07 12:45
好的,明白了

bamboo老師 

2019 03/07 12:49
嗯嗯 希望能幫到您
