问题已解决
跨年度退回多收工程款,如何做賬?
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你好,跨年度退回多收工程款,之前你多收的時候所做的分錄是??
2021 11/23 08:35
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2021 11/23 08:38
已確認收入
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2021 11/23 08:39
你好,那賬務處理就是
借:以前年度損益調(diào)整—主營業(yè)務收入 ,應交稅費—應交增值稅(銷項稅額), ?貸:銀行存款
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2021 11/23 08:42
借:銀行存款貸:主營業(yè)務收入貸:應交稅費--簡易計稅-計提增值稅
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2021 11/23 08:44
你好,跨年度退回多收工程款,那賬務處理就是
借:以前年度損益調(diào)整—主營業(yè)務收入 ,應交稅費—應交增值稅(簡易計稅), ?貸:銀行存款
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2021 11/23 08:45
是不是要開相應的紅字發(fā)票?
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2021 11/23 08:46
你好,需要開具相應的紅字發(fā)票
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