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老師,小個(gè)體工商戶(hù),購(gòu)買(mǎi)貨物,公戶(hù)支付貨款,對(duì)方未開(kāi)具發(fā)票,怎么記賬?
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同學(xué)你好
你們這個(gè)個(gè)體戶(hù)是核定征收還是查賬征收
2024 11/11 12:10
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84784962 
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2024 11/11 12:11
查賬征收
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樸老師 
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2024 11/11 12:13
借庫(kù)存商品
貸應(yīng)付賬款暫估
沒(méi)有發(fā)票可以先這樣做
付款做
借預(yù)付賬款-供應(yīng)商
貸銀行存款
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84784962 
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2024 11/11 12:14
那這個(gè)怎么記賬呢?
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樸老師 
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2024 11/11 12:14
就是上面的分錄哦
來(lái)發(fā)票的之后紅沖暫估的再按發(fā)票入賬
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84784962 
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2024 11/11 12:15
對(duì)方不開(kāi)發(fā)票的,那這筆預(yù)付賬款不就一直在賬上掛著了?
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樸老師 
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2024 11/11 12:19
同學(xué)你好
那你就做借庫(kù)存商品
貸應(yīng)付賬款暫估
借應(yīng)付賬款暫估
貸銀行存款
然后匯算清繳的時(shí)候這個(gè)庫(kù)存商品的成本得調(diào)增
不能稅前扣除
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2024 11/11 12:24
小個(gè)體戶(hù),只涉及個(gè)人所得稅,不涉及企業(yè)所得稅,沒(méi)有調(diào)增調(diào)減這一說(shuō)
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樸老師 
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2024 11/11 12:27
生產(chǎn)經(jīng)營(yíng)所得這個(gè)也不能稅前扣除呀
要調(diào)增的
我說(shuō)的不是企業(yè)所得稅呀
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2024 11/11 12:59
那個(gè)稅匯算清繳的時(shí)候賬務(wù)怎么處理呢?
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樸老師 
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2024 11/11 13:02
借所得稅費(fèi)用
貸應(yīng)交稅費(fèi)生產(chǎn)經(jīng)營(yíng)所得稅
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