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老師好,我們作為銷售方,上月收到購買方的紅字申請(qǐng)表,上月紅字發(fā)票未開,請(qǐng)問銷售方的賬務(wù)處理怎么做,謝謝
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上月未開不用處理,等開了紅字再?zèng)_銷銷售額
2022 01/14 16:34
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2022 01/14 16:37
那老師,如果作為購買方,我紅字申請(qǐng)單已經(jīng)開給銷售方了,銷售方當(dāng)月沒開紅字發(fā)票給購買方,購買方要做一個(gè)進(jìn)項(xiàng)稅額轉(zhuǎn)出是嗎?那具體分錄可以告知一下嗎,謝謝老師。
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2022 01/14 16:42
借:原材料等? 負(fù)數(shù)
貸:應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)轉(zhuǎn)出? ?正數(shù)
? ? ? ?應(yīng)付賬款? ?負(fù)數(shù)
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