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老師好,我單位是汽車(chē)銷(xiāo)售公司,收到客戶定金和首付款該怎樣入賬
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訂金,借銀行存款 貸預(yù)收賬款 首付款,借:應(yīng)收賬款(分期以后付款部分)銀行存款(首付款)貸:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)預(yù)收賬款(預(yù)交定金
2016 06/26 11:30
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