问题已解决
小規(guī)模納稅人本月開出發(fā)票,銷項發(fā)票怎么做會計分錄呢 這樣做對嗎?
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你好,借應(yīng)收賬款 貸主營業(yè)務(wù)收入 貸應(yīng)交稅費-應(yīng)交增值稅(按照主營業(yè)務(wù)收入不含稅金額的3%計算)
2019 10/15 19:45
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2019 10/15 19:47
這種情況是收到貨款了嘛為什么有的還有銀行存款呢
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徐阿富老師 
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2019 10/15 19:51
你好,收到貨款也可以做 借銀行存款 貸主營業(yè)務(wù)收入 貸應(yīng)交稅費-應(yīng)交增值稅
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2019 10/15 20:00
這樣的話那銀行存款增加,主營業(yè)務(wù)收入也增加?
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徐阿富老師 
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2019 10/15 20:01
你好,對的,沒錯的,是增加的
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2019 10/15 20:03
這樣不符合收入類的借減貸加啊
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徐阿富老師 
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2019 10/15 20:07
什么不符合?借減貸加是收入類科目,這不是貸加嗎?
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2019 10/15 20:10
那借方呢
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徐阿富老師 
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2019 10/15 20:12
你好,銀行存款是資產(chǎn)類科目,借方是增加而不是貸方增加
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