问题已解决
郭老師,外購庫存商品,已到貨未收到發(fā)票,對外正常銷售確認收入,結(jié)轉(zhuǎn)成本。等實際收到外購商品發(fā)票后,之前結(jié)轉(zhuǎn)的成本不是虛高了嗎,里面包含進項的,那之前確認收入結(jié)轉(zhuǎn)的成本呢,不需要調(diào)整嗎
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同學你好
你收到發(fā)票之后沖減暫估入庫的就可以了
然后再按照收到發(fā)票的金額做入庫的分錄
沒有虛高呀
除非你發(fā)票金額小于暫估的了
2023 04/06 16:50
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2023 04/06 16:59
那之前結(jié)轉(zhuǎn)的成本不是高了嗎
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2023 04/06 17:05
借:主營業(yè)務(wù)成本 貸:庫存商品(沒收到發(fā)票之前),收到貨未到票:借:庫存商品(暫估) 貸:銀行存款
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2023 04/06 17:35
那你沖減之前多結(jié)轉(zhuǎn)的分錄
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