当前位置:财税问题 >
實(shí)務(wù)
问题已解决
5月10號(hào)進(jìn)貨1萬(wàn)元,計(jì)入了庫(kù)存商品,今天賣了2000元的貨品,應(yīng)該記什么會(huì)計(jì)科目?貸方是記庫(kù)存商品減少嗎



你好,今天賣了2000元的貨品
借:應(yīng)收賬款等科目?,貸:主營(yíng)業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
借:主營(yíng)業(yè)務(wù)成本 ?,?貸:庫(kù)存商品
2024 05/16 11:57

84784979 

2024 05/16 11:58
我是小規(guī)模納稅人

84784979 

2024 05/16 11:59
要做成兩張憑證嗎?還是做一張憑證?

鄒老師 

2024 05/16 11:59
你好,需要做兩筆憑證,一筆收入,一筆結(jié)轉(zhuǎn)成本
借:應(yīng)收賬款等科目?,貸:主營(yíng)業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅
借:主營(yíng)業(yè)務(wù)成本 ?,?貸:庫(kù)存商品

84784979 

2024 05/16 12:06
2000元錢已經(jīng)收到了,是現(xiàn)金收款的,還要記應(yīng)收賬款嗎

鄒老師 

2024 05/16 12:07
你好,需要做兩筆憑證,一筆收入,一筆結(jié)轉(zhuǎn)成本
借:庫(kù)存現(xiàn)金,貸:主營(yíng)業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅(現(xiàn)金收款的,自然就不需要做應(yīng)收賬款了)
借:主營(yíng)業(yè)務(wù)成本 ?,?貸:庫(kù)存商品
