问题已解决
老師 請問一下 認(rèn)證發(fā)票 是本月認(rèn)證多少金額就入賬多少金額嗎 還是 把本月收到的所有進(jìn)項都入賬呢
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收到發(fā)票,就是已經(jīng)發(fā)生的成本費(fèi)用,都要入賬的
2021 11/15 09:16
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2021 11/15 09:21
老師 你可能沒明白我的意思 舉個例子 本月我收到廠家開的采購材料進(jìn)項發(fā)票 3張 100元,200元,300元,收到費(fèi)用發(fā)票500元,但是我本月銷售200元,我認(rèn)證的時候只認(rèn)證了100元和200元的發(fā)票,認(rèn)證的這個發(fā)票我怎么賬務(wù)處理,沒認(rèn)證的300元和500元我又該怎么入賬?
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2021 11/15 09:24
借:原材料,應(yīng)交稅費(fèi)—應(yīng)交增值稅-進(jìn)項稅(這個是認(rèn)證了的,),應(yīng)交稅費(fèi)—應(yīng)交增值稅-待認(rèn)證進(jìn)項稅(這個是沒有認(rèn)證的,)
貸:應(yīng)付賬款
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2021 11/15 09:47
老師 我沒看懂 你詳細(xì)解答一下唄
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2021 11/15 10:08
就是沒有認(rèn)證的發(fā)票,稅額計入應(yīng)交稅費(fèi)—應(yīng)交增值稅-待認(rèn)證進(jìn)項稅
已經(jīng)認(rèn)證了的發(fā)票,稅額計入應(yīng)交稅費(fèi)—應(yīng)交增值稅-進(jìn)項稅
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2021 11/15 12:01
老師 那正常做賬應(yīng)交稅費(fèi)下的明細(xì)科目都能用到什么呢比如 待認(rèn)證進(jìn)項稅 ,進(jìn)項稅轉(zhuǎn)出,未交增值稅 這些都能用到嗎
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2021 11/15 13:35
是的,一般都能用到的
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