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老師,營(yíng)利性學(xué)校代收費(fèi)項(xiàng)目怎么做賬務(wù)處理,有哪些文件有具體規(guī)定嗎
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您好,是比如其他費(fèi)用,代收轉(zhuǎn)出去還是啥?
2024 06/24 10:04
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2024 06/24 10:05
比如收的軍訓(xùn)費(fèi),校服床品費(fèi)
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2024 06/24 10:06
不用轉(zhuǎn)出去
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2024 06/24 10:06
學(xué)校自己購(gòu)買
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2024 06/24 10:07
學(xué)校是一般納稅人
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2024 06/24 10:07
這樣的話,你們是可以借方銀行存款 貸方其他應(yīng)付款的,后期轉(zhuǎn)出去給這些用品的廠家,中間沒(méi)有利潤(rùn)
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2024 06/24 10:08
那對(duì)方也是要開票的對(duì)嗎
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2024 06/24 10:08
有結(jié)余怎么處理
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2024 06/24 10:09
嗯對(duì),意思是你們有留存部分?自己拿著?
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2024 06/24 10:10
是的,有點(diǎn)結(jié)余
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2024 06/24 10:10
結(jié)余部分,你們做其他業(yè)務(wù)收入
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2024 06/24 10:11
這種的情況我們一般納稅人可以要求對(duì)方開專票嗎
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2024 06/24 10:16
可以啊,這個(gè)當(dāng)然可以
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2024 06/24 10:23
但是如果你買了校服,校服到了,又沒(méi)有給對(duì)方付款,怎么做賬外處理
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2024 06/24 10:24
怎么做賬務(wù)處理
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2024 06/24 10:25
還是說(shuō)只等到付款了之后做做賬
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2024 06/24 10:26
等到付款在做賬吧,這個(gè)周期應(yīng)該不長(zhǎng)
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2024 06/24 10:27
對(duì)方開了校服的專票,關(guān)于這個(gè)校服記什么科目
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2024 06/24 10:28
是這樣的,你做其他應(yīng)付款后,這個(gè)到時(shí)候支付,沖銷這個(gè)科目就行
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