问题已解决
借勞務(wù)成本271408.23 貸預(yù)付賬款150萬 貸銀行存款1214083.23 發(fā)票:2267889.9怎么做,跟實際付的271408.23不一樣
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你好,發(fā)票差額看扣什么費用了知道嗎?
2022 05/16 17:04
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2022 05/16 22:08
沒扣什么費用,發(fā)票這個金額就是跟合同一樣,但具體付多少老板說按實際的來算,那付多的沒有收到發(fā)票計入什么呀
圖圖*老師 
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2022 05/16 22:14
合同2267889.9,付款為什么271408.23,是否為社保工資之類的,按差額開票了
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2022 05/16 23:05
沒有,就是說按實際結(jié)算為準,付多少就按多少
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2022 05/17 07:53
那發(fā)票也要按結(jié)算金額開呀?你仔細再看看合同,肯定是扣了什么內(nèi)容,按這樣你沒票的部分只能視為多付款做營業(yè)外支出,且所得稅不允許扣除
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2022 05/17 07:58
怎么扣,在怎么扣也應(yīng)該是付出去的比合同小呀,現(xiàn)在是金額比合同大,因為先開票后面才付款的,我問了他們說合同只是暫定價款,要按實際付的為準,那先按合同金額開票了后面沒開的部分計入啥
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2022 05/17 08:40
你看你現(xiàn)在付款已經(jīng)比發(fā)票金額多了,多出開的部分不開票,你就不能計那么多勞務(wù)成本,要沖勞務(wù)成本,多付款視為損失計入營業(yè)外支,如果多付款會退回,借銀行借方紅字勞務(wù)成本,如果差額補開發(fā)票,不用做處理,因為你已經(jīng)全額做費用了
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2022 05/17 08:43
我還沒做費用呀,我是想按發(fā)票做的,可銀行對不上,如果按銀行做賬,那后面多不用掛什么科目嗎全部費用?那怎么記得發(fā)票欠著
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2022 05/17 08:49
那你分錄不是借勞務(wù)成本
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2022 05/17 08:50
勞務(wù)成本是發(fā)票得金額
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2022 05/17 08:51
借勞務(wù)成本271408.23
貸預(yù)付賬款150萬
貸銀行存款1214083.23
發(fā)票:2267889.9怎么做,跟實際付的271408.23不一樣
看看你的問題,你的發(fā)票金額到底多少,2267889.9還是271408.23
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2022 05/17 08:53
我做這個是按銀行實際付的來做的但我覺得這樣應(yīng)該不對,發(fā)票實際是2267889.9
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2022 05/17 08:57
那就勞務(wù)成本只能用同2267889.9,貸:銀行1214083.23,差額沖預(yù)付1053806.67,然后預(yù)付就剩下446193.33沒有沖掉,讓再賬上先余著,如果再開發(fā)票了,借:勞務(wù)成本貸預(yù)付賬款,如果不開票退款,借:銀行貸預(yù)付
成本費用只能按發(fā)票金額記賬
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2022 05/17 08:59
嗯好的謝謝老師,不過我們是跟別人租來的船舶再轉(zhuǎn)租的,這個租進來收得發(fā)票是先掛勞務(wù)成本嗎,等租出去收到款才能轉(zhuǎn)主營業(yè)務(wù)成本對嗎
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2022 05/17 09:06
不客氣,可以這么處理的
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2022 05/17 09:07
但為什么是計勞務(wù)成本呢我不是很明白
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2022 05/17 09:08
很少用這個科目,我也不熟悉
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2022 05/17 09:56
也可以直接計入主營業(yè)務(wù)成本
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2022 05/17 10:07
有的老師是沒有收入不能計主營業(yè)務(wù)成本
圖圖*老師 
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2022 05/17 10:35
那你記到勞務(wù)成本也是一樣的,你們就是賺租金差價的,開進來發(fā)票就是成本,不行你先記到待攤費用
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