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貨權(quán)轉(zhuǎn)移了,錢沒(méi)收到也沒(méi)支付,這個(gè)怎么暫估入賬?和確認(rèn)收入,涉及到未開票收入,交增值稅嗎?又沒(méi)有進(jìn)項(xiàng)
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借應(yīng)收賬款
貸主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)。
2023 03/16 15:27
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2023 03/16 15:36
暫估入庫(kù)是做,借,庫(kù)存商品-暫估入庫(kù),貸,應(yīng)付賬款。未開票確認(rèn)收入是,借,應(yīng)收賬款,貸,營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi),同時(shí)結(jié)轉(zhuǎn)成本嗎?這樣沒(méi)有進(jìn)項(xiàng)抵扣,就要實(shí)打?qū)嵪冉辉鲋刀愘M(fèi)嗎?
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2023 03/16 15:39
是的,您的描述和分錄都是對(duì)的。
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2023 03/16 15:42
老師,我們這個(gè)在23年做了收入,開了票交了稅,如果要按貨權(quán)轉(zhuǎn)移是22年底的話,我要調(diào)到22年去嗎?怎么操作啊
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2023 03/16 15:49
以前年度損益調(diào)整代替收入科。以前年度損益調(diào)整代替收入科目。
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2023 03/16 16:11
那在今年調(diào)整的話,我之前那兩筆憑證還需要沖銷嗎?還是直接以前年度調(diào)整代替收入科目了?好棘手也收到發(fā)票了,開了票了,稅金又怎么處理哦
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2023 03/16 16:16
去年沒(méi)收錢,也沒(méi)做收入,那應(yīng)該沒(méi)有分去年沒(méi)收錢,也沒(méi)做收入,那應(yīng)該沒(méi)有分錄??!就是今年補(bǔ)上就行了。
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2023 03/16 16:19
審計(jì)現(xiàn)在的意思貨權(quán)轉(zhuǎn)移時(shí)間是22年年底發(fā)生的,收入確認(rèn)要在去年
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2023 03/16 16:20
而然這幾筆在今年轉(zhuǎn)賬開票就記在了23年
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2023 03/16 16:30
你好 你用以前年度損益 調(diào)整科目就可以可以更正的
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