問(wèn)題已解決
收到的款項(xiàng)沒(méi)有開具發(fā)票,做了無(wú)票收入,后面又開具了發(fā)票,怎么做賬?麻煩會(huì)計(jì)憑證寫下
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
無(wú)票收入是
借:銀行存款
貸:主營(yíng)業(yè)務(wù)收入-未開票
應(yīng)交稅費(fèi)-銷項(xiàng)稅
后期開發(fā)票了
借:主營(yíng)業(yè)務(wù)收入-未開票
貸:主營(yíng)業(yè)務(wù)收入-已開票
2023 07/26 09:21
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/26 09:22
如果跨年了呢?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/26 09:25
一樣的處理方式哈
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/26 09:27
那稅務(wù)申報(bào)呢?我們是一般納稅人,做無(wú)票收入的當(dāng)月和開具發(fā)票的當(dāng)月分別怎么申報(bào)?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/26 09:32
在未開票發(fā)票欄對(duì)應(yīng)的稅率分別填正數(shù)和負(fù)數(shù)
![](/wenda/img/newWd/sysp_btn_eye.png)