问题已解决
以抵扣的發(fā)票,現(xiàn)在要部分沖紅,然后銷售方給我們開的是全額的紅票和不沖紅部分的藍票,購買方怎么做賬啊
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您好,按照紅字發(fā)票
借:原材料或庫存商品(負數(shù))
貸:應(yīng)交稅費-應(yīng)交增值稅(進項稅額轉(zhuǎn)出)(正數(shù))
應(yīng)付賬款(負數(shù))
按照藍字發(fā)票
借:原材料或庫存商品
應(yīng)交稅費-應(yīng)交增值稅(進項稅額)
貸:應(yīng)付賬款
2020 09/18 16:43
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84785029 
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2020 09/18 16:50
老師,紅字發(fā)票為啥是這樣做啊
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2020 09/18 16:54
紅字發(fā)票是沖銷的之前的業(yè)務(wù),原材料等、應(yīng)付賬款原樣以負數(shù)沖回,進項稅額做轉(zhuǎn)出
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