问题已解决
實(shí)行新收入準(zhǔn)則的電商,在4.31號(hào)賣出商品,開了發(fā)票,使用發(fā)出商品科目,沒有確認(rèn)收入,5月確認(rèn)了收入,那么,它的銷項(xiàng)稅額屬于4月開發(fā)票時(shí)還是5月確認(rèn)收入時(shí)
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您好
開了發(fā)票 銷項(xiàng)稅額屬于4月開發(fā)票時(shí)
2021 05/13 17:54
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2021 05/13 17:57
但是5月確認(rèn)收入才做銷項(xiàng)稅的賬呀,這不是不匹配么
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2021 05/13 17:59
您提前開具了發(fā)票 增值稅根據(jù)開具發(fā)票的時(shí)候確認(rèn)
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2021 05/13 18:03
學(xué)堂實(shí)操課講的是本月銷售,本月確認(rèn)收入時(shí)確認(rèn)銷項(xiàng)稅,沒有講本月銷售,下月確認(rèn)收入的情形,所以不知道,和你說的不同
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2021 05/13 18:08
收入跟銷項(xiàng)不一樣
您開了發(fā)票 不確認(rèn)銷項(xiàng)稅額 報(bào)稅的時(shí)候也通不過的
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2021 05/13 18:13
那賬怎么辦
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2021 05/13 18:17
帳4月份確認(rèn)銷項(xiàng) 5月確認(rèn)收入
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2021 05/13 18:20
你能寫一下分錄嗎,舉個(gè)例,謝謝
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2021 05/13 18:22
開具發(fā)票 不確認(rèn)收入
借:應(yīng)收賬款
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
次月確認(rèn)收入
借:應(yīng)收賬款
貸:主營(yíng)業(yè)務(wù)收入
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2021 05/13 18:36
關(guān)鍵是賣貨時(shí)借:發(fā)出商品,貸:庫(kù)存商品,你那個(gè)應(yīng)該是舊收入準(zhǔn)則的確認(rèn)方法吧
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2021 05/13 18:48
賣貨是這樣寫分錄
到確認(rèn)收入后結(jié)轉(zhuǎn)成本
借:主營(yíng)業(yè)務(wù)成本
貸:發(fā)出商品
您賣貨的分錄也是一起的啊 不是現(xiàn)在的
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2021 05/13 18:50
好的,感謝
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2021 05/13 18:52
不客氣哈 歡迎有疑問繼續(xù)提問
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