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老師 你好 過(guò)路費(fèi)和停車費(fèi)應(yīng)該記入什么科目?管理費(fèi)用二級(jí)科目分別是什么
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您好
可以計(jì)入管理費(fèi)用——車輛費(fèi)用科目
2019 07/12 19:48
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2019 07/13 10:34
我們公司有個(gè)電商平臺(tái) 主要是賣門票和住宿的 我們是旅行社公司 請(qǐng)問(wèn)比如一張票賣99 傭金給了5元 平臺(tái)手續(xù)費(fèi)是1元 門票的成本是85元 這個(gè)過(guò)程怎么做賬呢?
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bamboo老師 
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2019 07/13 10:35
請(qǐng)問(wèn)傭金給了5元 平臺(tái)手續(xù)費(fèi)是1元 會(huì)取得發(fā)票么
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2019 07/13 10:36
不會(huì)
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bamboo老師 
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2019 07/13 10:40
收取款項(xiàng)的時(shí)候
借:銀行存款 99
貸:預(yù)收賬款 99
確認(rèn)收入
借:預(yù)收賬款 99
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)——應(yīng)交增值稅
支付傭金
借:銷售費(fèi)用
貸:銀行存款
支付手續(xù)費(fèi)
借:銷售費(fèi)用
貸:銀行存款
成本
借:主營(yíng)業(yè)務(wù)成本
貸:銀行存款
沒(méi)有取得發(fā)票的傭金手續(xù)不所得稅前扣除
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2019 07/13 10:48
那平臺(tái)手續(xù)費(fèi)可以扣除嗎?
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2019 07/13 10:49
還有就是我做這個(gè)賬附件附上賬單明細(xì)就行了嗎?
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bamboo老師 
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2019 07/13 10:52
平臺(tái)手續(xù)費(fèi) 平臺(tái)會(huì)給單位開(kāi)具發(fā)票么
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2019 07/13 10:52
不會(huì)吧
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bamboo老師 
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2019 07/13 10:54
如果不會(huì)的話 只能入賬 不能所得稅前扣除
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2019 07/13 10:55
會(huì)開(kāi)的話 就是記入銷售費(fèi)用-平臺(tái)手續(xù)費(fèi) 然后還可以扣出的是嗎
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2019 07/13 10:56
是的 有發(fā)票的話 就是這樣
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