当前位置:财税问题 >
實(shí)務(wù)
问题已解决
請(qǐng)問收到一筆不開票收入,如寫填寫分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
您好,不開票體現(xiàn)在摘要里,收到A公司貨款(未開票) 借:銀行 貸:主營業(yè)務(wù)收入 銷項(xiàng)稅
2024 11/17 07:37
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 11/17 12:13
填寫增值稅申報(bào)表又如何填寫呢
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 11/17 12:14
您好,增值稅附表1第5和6列就是申報(bào)未開票收入的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 11/17 12:14
應(yīng)該是借:銀行存款,貸:主營業(yè)務(wù)收入,貸:應(yīng)交稅費(fèi)一小規(guī)模納稅人
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 11/17 12:15
對(duì)吧,老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 11/17 12:16
分錄這么寫,正確不
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 11/17 12:19
哦哦,咱是小規(guī)模呀,那我重新回復(fù),沒有附表1的
就是主表的第1行里申報(bào)未開票收入(沒有單獨(dú)行申報(bào))
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 11/17 12:21
分錄還是貸收入,貸應(yīng)交稅費(fèi),是不
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 11/17 12:23
是的,借:銀行存款,貸:主營業(yè)務(wù)收入,貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(不寫銷項(xiàng)稅)
![](/wenda/img/newWd/sysp_btn_eye.png)