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購(gòu)買(mǎi)方收到紅字發(fā)票以后怎么入賬,銷(xiāo)售方開(kāi)了紅字發(fā)票怎么入賬
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購(gòu)買(mǎi)方收到紅字發(fā)票,做原來(lái)藍(lán)字發(fā)票的相反分錄。
銷(xiāo)售方開(kāi)了紅字發(fā)票,借:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-增值稅 貸:應(yīng)收賬款
2019 05/07 13:47
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2019 05/07 13:52
怎么相反的啊,老師您能給寫(xiě)一下嗎
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2019 05/07 13:54
比如說(shuō)銷(xiāo)售貨物,
購(gòu)買(mǎi)方收到購(gòu)貨發(fā)票,借:庫(kù)存商品 貸:應(yīng)付賬款
發(fā)生退貨,收到紅字發(fā)票 ,借:應(yīng)付賬款 貸:庫(kù)存商品
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2019 05/07 13:54
銷(xiāo)售方貸應(yīng)收賬款為什么不能是銀行存款啊
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2019 05/07 13:56
這就看是否有收到貨款了,銷(xiāo)售時(shí)就已經(jīng)收到貨款了,就可以直接計(jì)入銀行存款,可以不用應(yīng)收賬款。
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2019 05/07 13:57
就是不管銷(xiāo)售方開(kāi)了紅字還是購(gòu)買(mǎi)方收到紅字都要做原來(lái)相反的會(huì)計(jì)分路
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2019 05/07 13:58
是的,可以這么理解。
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2019 05/07 14:03
那退貨的話(huà)不是庫(kù)存商品減少了嗎,主營(yíng)業(yè)務(wù)成本也減少,
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2019 05/07 14:04
這個(gè)分路上沒(méi)有把主營(yíng)業(yè)務(wù)成本體現(xiàn)出來(lái)
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2019 05/07 14:05
進(jìn)貨只涉及庫(kù)存商品,要銷(xiāo)售了才會(huì)結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)成本。
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2019 05/07 14:07
老師那開(kāi)錯(cuò)發(fā)票收到紅字發(fā)票的話(huà)也是和退貨一樣的嗎,做相反的會(huì)計(jì)分路
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2019 05/07 14:12
發(fā)票開(kāi)錯(cuò),做之前的相同分錄,金額全部紅字
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2019 05/07 15:05
開(kāi)錯(cuò)的話(huà),不用紅字,做相反的分路可以嗎和退貨一樣
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2019 05/07 15:08
用紅字或者金額前面帶個(gè)負(fù)號(hào),或做相反的會(huì)計(jì)分路是不都可以呀老師
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2019 05/07 15:18
紅字就是金額前面帶個(gè)負(fù)號(hào)。
做相反的會(huì)計(jì)一般是退貨時(shí)才這樣做。
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2019 05/09 12:32
開(kāi)了紅字發(fā)票是自己留存還是寄給購(gòu)買(mǎi)方呀
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2019 05/09 12:41
之前的藍(lán)字發(fā)票對(duì)方退回來(lái)沒(méi)有?如果退回來(lái)了就自己留存紅字發(fā)票
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2019 05/09 13:03
意思是如果退回來(lái)說(shuō)明對(duì)方?jīng)]有入賬,也沒(méi)有抵扣自己留存紅字發(fā)票即可嗎
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2019 05/09 13:05
三聯(lián)都是自己留存嗎
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2019 05/09 13:05
是的,你的思路是對(duì)的
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2019 05/09 13:06
嗯,三聯(lián)都是自己留存
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2019 05/09 13:08
那寄不寄走發(fā)票和抵扣聯(lián)就看對(duì)方有沒(méi)有入賬
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2019 05/09 13:32
還有一個(gè)問(wèn)題就是開(kāi)錯(cuò)的分路不變,只是金額加個(gè)負(fù)號(hào),退貨的分路是和原來(lái)的相反的分路是嗎老師
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2019 05/09 13:37
是的,你上面的思路都對(duì)的
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