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購買材料已付款,已收到貨,下月才收到發(fā)票,本月怎么入賬
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付款時 借:預(yù)付賬款 貸:銀行存款
暫估入賬時:
借:庫存商品
貸:應(yīng)付賬款—暫估應(yīng)付款賬
次月初作相反的會計分錄予以沖回:
借:應(yīng)付賬款—暫估應(yīng)付款賬
貸:庫存商品
實(shí)際收到票時:
借:庫存商品
應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn))
貸:預(yù)付賬款
2019 10/21 10:00
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2019 10/21 10:06
可以新增一個暫估應(yīng)付款,我只是舉的例子,你根據(jù)實(shí)際情況改成原材料就可以
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2019 10/21 11:04
可以設(shè)置為公司名稱
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2019 10/21 12:42
付款的時候記預(yù)付款含稅,在暫估時,借:原材料含稅
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2019 10/21 12:43
只有在收到專票的時候才記不含稅原材料
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2019 10/21 10:02
老師,我沒有設(shè)置暫估應(yīng)付款,要怎么分錄呢
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2019 10/21 10:03
買的是材料哦,怎么是庫存商品呢?
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2019 10/21 10:53
暫估時的的應(yīng)付賬款可以設(shè)置為公司名稱嗎,專門設(shè)置暫估的話,里面會包含有很多家的,到時候也分不清
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2019 10/21 12:01
后期會收到專用發(fā)票哦,付款的時候記預(yù)付款含稅,在暫估時,借:原材料(不含稅)應(yīng)付賬款-某公司(不含稅),這樣嗎
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