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銀行代扣繳納代開(kāi)發(fā)票增值稅200元,以及附加稅城建稅100,分錄怎么寫(xiě)
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你好
借;應(yīng)收賬款 等科目 , 貸;主營(yíng)業(yè)務(wù)收入 ,應(yīng)交稅費(fèi)-應(yīng)交增值稅
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅 ,城建稅,貸;銀行存款
2020 04/15 16:04
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2020 04/15 16:12
你好,如果款項(xiàng)沒(méi)收到,就借方通過(guò)應(yīng)收賬款科目核算
增值稅是200,這個(gè)是增值稅金額,增值稅沒(méi)有含稅或者不含稅的說(shuō)法
應(yīng)收賬款金額才是包括不含稅金額+增值稅,這個(gè)才是含稅的
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2020 04/15 16:18
你好,這種情況只需要做這個(gè)分錄(就不需要做收入分錄了)
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅 ,城建稅,貸;銀行存款
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2020 04/15 16:21
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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2020 04/15 16:08
為什么要借應(yīng)收賬款,而且代開(kāi)發(fā)票增值稅200元,是含稅的嗎
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2020 04/15 16:17
題目是這樣的,也沒(méi)有說(shuō)有沒(méi)有收到
FAILED
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2020 04/15 16:19
謝謝
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