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預(yù)付賬款,未收到票,需要暫估入賬分錄如何寫
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暫估,一般為:借:原材料,貸:預(yù)付賬款,付款為借:預(yù)付賬款,貸;銀行存款,票到?jīng)_暫估用紅字借:原材料紅字,貸:預(yù)付賬款紅字,
你好,
據(jù)發(fā)票記
借:原材料,
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng))
貸:預(yù)付賬款
2022 06/12 21:09
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易 老師 
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2022 06/13 08:53
我說(shuō)明白了嗎,沒(méi)事了有空請(qǐng)給五星好評(píng) .
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2022 06/13 09:09
老師,為什么不是計(jì)入應(yīng)付賬款-暫估?這兩者怎么區(qū)分呢
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易 老師 
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2022 06/13 09:14
預(yù)付與應(yīng)付是一對(duì),與合作結(jié)算有關(guān),核算內(nèi)容都是一樣的,先付款后發(fā)貨用預(yù)付,先發(fā)貨后付款,用應(yīng)付,只用一個(gè)就可以不同時(shí)用兩個(gè)科目。資產(chǎn)負(fù)債表重分類后借余額例預(yù)付,貸方例應(yīng)付即可。
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2022 06/13 14:04
那暫估和預(yù)付款時(shí)一級(jí)科目都掛預(yù)付賬款,二級(jí)科目也掛同一科目嗎
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易 老師 
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2022 06/13 14:48
是的沒(méi)錯(cuò), 是這樣的
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2022 06/13 16:32
這樣的話,預(yù)付賬款余額數(shù)就不對(duì)了啊
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2022 06/13 16:36
比如,預(yù)付賬款-A公司科目的余額是10萬(wàn)元的話,暫估為3萬(wàn),那么暫估入賬之后,預(yù)付賬款-A公司科目余額就是7萬(wàn)元,這樣的嗎
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易 老師 
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2022 06/13 16:40
是的沒(méi)錯(cuò), 是這樣的
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2022 06/13 16:46
那收到發(fā)票后如何處理?
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易 老師 
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2022 06/13 17:25
票到?jīng)_暫估用紅字借:原材料紅字,貸:預(yù)付賬款紅字,
你好,
據(jù)發(fā)票記
借:原材料,
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng))
貸:預(yù)付賬款
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易 老師 
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2022 06/13 18:27
我說(shuō)明白了嗎,沒(méi)事了有空請(qǐng)給五星好評(píng) .
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