问题已解决
老師,請問一下,我們和自來水公司合作先付了工程款81393元,票現(xiàn)在拿回來多開了100元,我現(xiàn)在要我怎么做賬?進項轉出的分錄又要怎么做?
FAILED
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借:工程施工-合同成本 發(fā)票上不含稅金額
應交稅費-進
貸:預付賬款
應付賬款
2019 09/30 15:19
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2019 09/30 16:54
多開的100元我要轉出來,而且它票開的項目和稅點都不一樣啊
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陳詩晗老師 
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2019 09/30 16:57
什么意思,你多開的你是計應付賬款,你的成本和稅按發(fā)票上的計就是了
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2019 09/30 17:00
就是發(fā)票上多開了100元。和我付的款對不上,我付款金額為81393
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陳詩晗老師 
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2019 09/30 17:03
所以說你是貸應付賬款,這個是通過應付賬款核算
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2019 09/30 20:04
多的100元怎么做賬務處理?多的稅金做轉出,借方又是什么?
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陳詩晗老師 
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2019 09/30 20:38
多的你不支付 了嗎?
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2019 09/30 21:24
不付了
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陳詩晗老師 
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2019 09/30 21:25
不支付的這部分進項稅額轉出
另外的金額作為營業(yè)外收入
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