问题已解决
老師,這一問,合同負債這里,我有疑問,不是說合同負債不包含增值稅的嗎,怎么這里的合同負債金額包含了增值稅
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同學(xué),你好
根據(jù)資料1預(yù)收裝修費包括了增值稅,根據(jù)資料2提供裝修服務(wù)時合同負債在借方,貸方是收入和增值稅,借貸平衡??梢姳绢}合同負債包括增值稅。我是教會計實務(wù)的老師,并沒有看到你所說的合同負債不包括增值稅。
2022 07/27 21:51
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2022 07/27 22:02
答案那里,借:合同負債196200 ?貸:主營業(yè)務(wù)收入180000 ?應(yīng)交稅費16200,這個地方不是已經(jīng)含了增值稅了嘛,合同負債不是應(yīng)該不包含增值稅的嘛
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2022 07/27 22:05
沒有聽說合同負債不含增值稅。合同負債金額取決于預(yù)收款項的范圍。
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2022 07/27 22:06
這個分錄是用借貸平衡做的,貸方收入和稅金先確定,根據(jù)借貸平衡,反推借方合同負債
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2022 07/27 22:10
講課老師是這么說的呀,還有今年的教材合同負債得分錄也是,借:銀行存款 貸:合同負債 ?應(yīng)交稅費-待轉(zhuǎn)銷增值稅, ?然后確認(rèn)收入得時候,借:合同負債 ?應(yīng)交稅費-待轉(zhuǎn)銷增值稅 ?貸:主營業(yè)務(wù)收入 ?應(yīng)交稅費-應(yīng)交增值稅
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2022 07/27 22:10
很納悶呀現(xiàn)在
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2022 07/27 22:16
同學(xué),看你的題目是在備考初級職稱嗎
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2022 07/27 22:42
是的呀,書上也是這么說的。。。教材,所以才對這題有疑問呀
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2022 07/27 22:54
如果是初級職稱,按我告訴你的去理解。按照新收入準(zhǔn)則,合同負債確實要剔除掉應(yīng)交稅費-待轉(zhuǎn)銷增值,不過初級不會考這么深入
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