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老師,收的車險(xiǎn)發(fā)票已經(jīng)抵扣,然后退保了,公司開具的紅字信息表,收到了負(fù)數(shù)發(fā)票,這個(gè)負(fù)數(shù)發(fā)票怎么賬務(wù)處理???
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你好,直接做一筆對應(yīng)正數(shù)分錄的紅字分錄
2022 02/18 10:43
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2022 02/18 10:45
分錄怎么做?。坎蛔鲞M(jìn)項(xiàng)稅轉(zhuǎn)出?
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2022 02/18 10:51
你好,做進(jìn)項(xiàng)轉(zhuǎn)出呀!分錄跟原來的正數(shù)分錄一樣,只是涉及進(jìn)項(xiàng)的發(fā)票原來用的進(jìn)項(xiàng)稅額改成進(jìn)項(xiàng)稅額轉(zhuǎn)出,其他科目用紅字
借費(fèi)用(紅字)
貸應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出(藍(lán)字)
貸應(yīng)付賬款(紅字)
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2022 02/18 10:51
好的,謝謝
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2022 02/18 10:52
不客氣呢,工作順利
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2022 02/18 16:31
請問老師,進(jìn)項(xiàng)稅額轉(zhuǎn)出是在貸方嗎
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2022 02/18 17:12
你好,是在貸方的,原分錄是進(jìn)項(xiàng)借方,這個(gè)收到負(fù)數(shù)進(jìn)項(xiàng)轉(zhuǎn)出貸方
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