问题已解决
在7月發(fā)生的運費,8月支付款,8月開票怎么做分錄?
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七月份沒有收到發(fā)票,應(yīng)該暫估記錄相關(guān)費用或成本。8月份收到發(fā)票,先沖銷之前的暫估分錄,然后按照發(fā)票正常入賬。
2023 10/19 13:38
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2023 10/19 13:39
老師,每個月都是這樣子哦,這樣子不是很多紅沖的分錄?
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2023 10/19 13:40
是的是的,要一一對應(yīng)。
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2023 10/19 13:41
可以直接將8月發(fā)票附在7月憑證嗎?
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2023 10/19 13:41
不可以哦,不可以這樣子。
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2023 10/19 13:42
為什么不可以呢?按照老師說的,那每個月都是這樣子循環(huán),紅沖的分錄多得不得了
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2023 10/19 13:44
明明是八月份的發(fā)票為什么能放到之前的月份呢?七月份發(fā)票還沒有開出來。這樣子暫估,沖銷,雖然有些麻煩,但是符合權(quán)責(zé)發(fā)生制。
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2023 10/19 13:45
8月的發(fā)票開具的就是屬于7月的電費呀?
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2023 10/19 13:47
發(fā)票要按開票日期記賬喲。所屬七月份的費用是沒有錯的。即便沒有取得發(fā)票,也應(yīng)該計入七月份兒。這個就是先暫估后沖銷。
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2023 10/19 13:48
那暫估分錄怎么做?附什么原始憑證呢?
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2023 10/19 13:49
借銷售費用-暫估運費貸銀行存款
附件憑證可以用銀行回單,付款申請單或者運輸單據(jù)。
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2023 10/19 13:50
那是電費的呢,附什么?
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2023 10/19 13:51
暫估分錄:摘要寫:計提電費或者運輸費嗎
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2023 10/19 13:51
電費銀行回單,電費賬單,發(fā)票等。
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2023 10/19 13:52
7月電費的在7月還沒有付款呢?是在8月付款,8月開發(fā)票,前面7月暫估的附電費賬單?
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2023 10/19 13:55
沒有付款,不影響當(dāng)期費用的確認(rèn),沒有付款可以貸方掛入其他應(yīng)付款。所有費用的確認(rèn)都要遵循權(quán)責(zé)發(fā)生制。而不是收付實現(xiàn)制
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2023 10/19 13:56
我們是代理記賬公司,分不了那么清楚呀
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2023 10/19 13:58
你好,按照財務(wù)賬務(wù)處理的原則是這個樣子的。代理記賬公司實際業(yè)務(wù)中是存在這種分不清業(yè)務(wù)內(nèi)容的情況。建議靈活處理。
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2023 10/19 13:58
那老師建議我們怎么處理呢?
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2023 10/19 13:59
能分得清的嚴(yán)格按照會計權(quán)責(zé)發(fā)生制處理,分不清的那就按照發(fā)票來吧
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