问题已解决
老師,小規(guī)模企業(yè),12月收到款,1月份開(kāi)出發(fā)票,這個(gè)要在12月申報(bào)收嗎?
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同學(xué),你好,不需要的,在1月申報(bào)就行了。
2022 03/18 15:09
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2022 03/18 15:14
我聽(tīng)她們說(shuō),這種情況要填一個(gè)未開(kāi)票收入,這個(gè)不用填寫(xiě)嗎?
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2022 03/18 15:19
12月收到款時(shí):
借:銀行存款
貸:預(yù)收賬款
1月開(kāi)票時(shí)
借:預(yù)收賬款
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)
這樣就可以了
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2022 03/18 15:20
好的,謝謝老師
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劉艷紅老師 
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2022 03/18 15:20
不客氣,很高興幫你解答。
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