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收到材料,款項(xiàng)已付,未收到發(fā)票如何做賬
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你好,先暫估入庫(kù)就可以了,
2020 02/24 16:04
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樸老師 
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2020 02/24 16:04
1、暫估入庫(kù)時(shí):
借:原材料——暫估
貸:應(yīng)付賬款——暫估
2、
收到發(fā)票后:
①先進(jìn)行沖銷(xiāo):
借:原材料——暫估(紅字)
貸:應(yīng)付賬款——暫估(紅字)
②再按發(fā)票入賬:
借:原材料
應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)付賬款
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2020 02/24 16:09
老師,已經(jīng)轉(zhuǎn)賬了
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2020 02/24 16:09
只剩收發(fā)票了
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2020 02/24 16:09
也這樣做暫估嗎?
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樸老師 
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2020 02/24 16:10
你可以先做預(yù)付款,其他的都不做,收到發(fā)票再做
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2020 02/24 16:19
借: 預(yù)付賬款
貸: 銀行存款
這樣可以嗎?
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樸老師 
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2020 02/24 16:22
嗯,這樣就可以的哦
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