问题已解决
老師,上回那個問題還沒有答復(fù)
FAILED
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借:庫存商品
應(yīng)交稅費——應(yīng)交增值稅(進項稅額)
貸:預(yù)付賬款
2024 05/27 10:34
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2024 05/27 10:53
入庫的時候確認(rèn)工程物資,不是庫存商品吧?
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2024 05/27 10:55
你是在建工程就是工程物資
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2024 05/27 10:59
是的,工程建設(shè)用材料。那就是確認(rèn)工程物資。這個時候還沒有收到發(fā)票,您確認(rèn)的應(yīng)交稅費,是按暫估確認(rèn)?
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2024 05/27 11:00
你收到發(fā)票才做上面的分錄,沒有的話就是暫估
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2024 05/27 11:02
確認(rèn)一下,實際工作中,驗收入庫時未收到發(fā)票,確認(rèn)工程物資的同時,要不要按暫估的確認(rèn)應(yīng)交稅費?
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2024 05/27 11:09
對的,同學(xué),理解正確的
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2024 05/27 11:11
好的,老師,現(xiàn)在暫估確認(rèn)應(yīng)交稅費,那收到發(fā)票的時候就不做處理了是吧?
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2024 05/27 11:14
應(yīng)交稅費不暫估,
借工程物資
貸預(yù)付賬款——暫估
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2024 05/27 11:31
預(yù)付賬款在實付的時候不就按實際實付金額確認(rèn)了嗎?這里預(yù)估什么?
FAILED
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2024 05/27 11:33
那就是借工程物資
貸預(yù)付賬款
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2024 05/27 11:38
好的老師,領(lǐng)用的時候確認(rèn)應(yīng)交稅費嗎?
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2024 05/27 11:54
對的,同學(xué),是這樣的
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2024 05/27 11:58
領(lǐng)用的時候,
借:在建工程
應(yīng)交稅費——應(yīng)交增值稅(進項稅額)
貸:工程物資
那收到發(fā)票的時候還做賬務(wù)處理嗎?
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2024 05/27 11:58
領(lǐng)用工程物資會計分錄:借:在建工程,貸:工程物資。外購工程物資會計分錄:借:工程物資,應(yīng)交稅費——應(yīng)交增值稅(進項稅額),貸:銀行存款。工程達(dá)到預(yù)定可使用狀態(tài):借:固定資產(chǎn),貸:在建工程。
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2024 05/27 12:00
實際工作中,外購的時候不是沒收到發(fā)票嗎?我需要確定什么時候確認(rèn)應(yīng)交稅費?
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2024 05/27 14:30
同學(xué),外購你實際收到發(fā)票時確認(rèn)應(yīng)交稅費
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