问题已解决
老師,這個做銷售出去了庫存商品,因為只有銷項發(fā)票,下個月再結(jié)轉(zhuǎn)庫存商品到主營業(yè)務(wù)成本成本行不行
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你好,不可以,這個月銷售,就需要這個月結(jié)轉(zhuǎn)成本,需要做到成本與收入匹配才是的
2019 09/11 11:34
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2019 09/11 11:43
老師,分錄是不是這樣的借:庫存商品-暫估
貸:應(yīng)付賬款-暫估
銷售時
借:應(yīng)收賬款等
貸:主營業(yè)務(wù)收入(稅金略)
結(jié)轉(zhuǎn)成本
借:主營業(yè)務(wù)成本
貸:庫存商品-暫估
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2019 09/11 11:45
你好,是的,是這樣處理的
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2019 09/11 11:45
如果下個月進項發(fā)票來了,需要把這些暫估的分錄全部沖紅然后再做正確的分錄嗎
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2019 09/11 11:46
你好,是的,是這樣的
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2019 09/11 11:49
老師,暫估庫存商品的時候稅不管嗎,還是稅也得暫估
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2019 09/11 11:50
你好,暫估的時候不需要考慮進項稅額的
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2019 09/11 11:51
老師,那需要在暫估一筆給供應(yīng)商付錢的分錄嗎
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2019 09/11 11:52
你好,不需要,已經(jīng)付錢計入預(yù)付賬款 就是了
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2019 09/11 11:53
老師,那供應(yīng)商也不知道是誰,應(yīng)付賬款二級科目怎么寫,還是只寫暫估
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2019 09/11 11:57
你好,既然付款了那就知道供應(yīng)商單位名稱的
如果沒有付款,只是暫估入庫,那明細就是應(yīng)付賬款——暫估
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