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以前賬上借預(yù)付賬。 貸銀行存款。本來(lái)在去年子就收到了專(zhuān)票的而且專(zhuān)票在當(dāng)月就抵扣了,他卻一直沒(méi)下賬,我現(xiàn)在借:主成本 貸:預(yù)付賬款,那么這個(gè)本來(lái)已經(jīng)抵扣的稅費(fèi)怎么寫(xiě)分錄???
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你好,你應(yīng)該借成本 進(jìn)項(xiàng)稅額 貸預(yù)付
2023 06/30 15:06
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2023 06/30 15:12
進(jìn)項(xiàng)稅額當(dāng)時(shí)就抵扣了,我這再做一個(gè)進(jìn)項(xiàng)稅額不是多了???
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2023 06/30 15:14
你當(dāng)時(shí)就抵扣了,但是你當(dāng)時(shí)沒(méi)有做賬啊
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2023 06/30 15:15
不知道之前會(huì)計(jì)咋處理的,他當(dāng)時(shí)沒(méi)下賬!
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2023 06/30 15:16
對(duì)呀,就是沒(méi)有入賬嘛?,F(xiàn)在就補(bǔ)充入進(jìn)去啊。
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2023 06/30 15:18
不進(jìn)去我的進(jìn)項(xiàng)余額多了???可這多出來(lái)的早就抵扣了??!我怎么結(jié)轉(zhuǎn)增值稅??!多出來(lái)的從來(lái)平賬!
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2023 06/30 15:21
你好,如果你補(bǔ)進(jìn)去多了,就只能說(shuō)明之前已經(jīng)做進(jìn)去了。
就像之前付了100塊錢(qián),但是沒(méi)有入賬,你現(xiàn)在補(bǔ)進(jìn)去,最終的結(jié)果才會(huì)和實(shí)際一致。你要先搞清楚之前到底對(duì)方做沒(méi)做賬
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2023 06/30 15:25
之前是借:預(yù)付賬款100 貸:銀行存款。 ? ?我現(xiàn)在要平預(yù)付賬款。 ?是不是借:主營(yíng)業(yè)務(wù)收入 ?進(jìn)項(xiàng)。 ?貸:預(yù)付賬款,。 關(guān)鍵是他可能當(dāng)時(shí)已經(jīng)把進(jìn)項(xiàng)稅做了,但沒(méi)銷(xiāo)預(yù)付賬款。
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2023 06/30 15:28
你好,他到底有沒(méi)有做進(jìn)項(xiàng),你要確認(rèn)才行。
另外做平預(yù)付,是要看他給你提供了什么,比如給你貨物了嗎?
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2023 06/30 15:34
他都抵扣了??!而且他的進(jìn)項(xiàng)和銷(xiāo)項(xiàng)賬面上是累計(jì)數(shù)根本沒(méi)得核對(duì)!
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2023 06/30 15:36
你好!其實(shí)要核對(duì),肯定是可以核對(duì)的。你看他單位的賬跟單位的增值稅申報(bào)表是不是一致?增值稅申報(bào)表里面的進(jìn)項(xiàng)包括了哪一些發(fā)票?
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2023 06/30 15:45
?我核對(duì)了他去年8月的抵扣明細(xì),他確實(shí)抵扣了啊!
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2023 06/30 15:45
你好,他抵扣了這個(gè)確認(rèn)了,然后你看他賬上有沒(méi)有做?
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