问题已解决
采购货物,之前付了定金,做了预付款,然后付尾款时,货物还没收到,应该记入什么科目?当月收到货物后还未收到发票,又该怎么做分录?例如合同总价1万,付定金时借:预付 3000 贷:银行 300 ,付尾款时借:应付 7000 贷:银行7000,收到货物时借:库存10000 贷:应付(暂估)10000 ,收到发票后怎么弄?平不了呢~
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你好,因发票未到,付款时借:预付账款7000 贷:银行存款7000,暂估入账,借:库存商品10000 贷:应付账款(暂估)10000,发票来了,红字冲销借:库存商品10000 贷:应付账款(暂估)10000,重新做一张凭证,
2019 01/22 07:18
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2019 01/22 07:22
重做的凭证应该怎么做分录呢?
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2019 01/22 07:23
同一笔合同可以做两次预付款的吗?
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2019 01/22 07:23
借原材料,应交税费一应交增值税一进项税额,贷预付账款
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2019 01/22 07:25
同一笔合同,付尾款的时候还是可以做预付款吗?
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2019 01/22 07:28
我们是小规模纳税人,不做进项税的话是不是直接都进预付就好了?
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2019 01/22 07:35
老师?
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2019 01/22 08:12
你好,发票未来,全部当预付账款,你看看是不是这个道理
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2019 01/22 08:13
而且实务中这样账务处理比较清楚一点
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2019 01/22 08:24
好的,谢谢老师
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2019 01/22 08:46
应该的,祝你学习进步,给个五星