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實(shí)務(wù)
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個(gè)人代開(kāi)勞務(wù)費(fèi),票還沒(méi)開(kāi)提前付錢(qián)了怎么做賬
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您好
勞務(wù)發(fā)票要代扣代繳勞務(wù)報(bào)酬個(gè)人所得稅 您全額支付了 個(gè)人所得稅單位承擔(dān)么
借 應(yīng)付賬款 或其他應(yīng)付款
貸 銀行存款
2023 07/13 22:26
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2023 07/13 22:34
就是勞務(wù)已發(fā)生在第二季度,錢(qián)也付了,只是還沒(méi)來(lái)得及開(kāi)票
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2023 07/13 22:35
那就前面那樣寫(xiě)分錄就好了
但是付款時(shí)候應(yīng)該扣個(gè)人所得稅的
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2023 07/13 22:36
借:臨時(shí)工工資-勞務(wù)-暫估(無(wú)票,但已發(fā)生勞務(wù))
貸:銀行存款
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2023 07/13 22:39
那您收到發(fā)票的時(shí)候分錄怎么寫(xiě)?
要暫估入賬的話(huà)
借 勞務(wù)成本
貸 應(yīng)付賬款_暫估應(yīng)付賬款
支付款項(xiàng)
借 應(yīng)付賬款
貸 應(yīng)交稅費(fèi)-個(gè)人所得稅
貸 銀行存款
收到發(fā)票
借 應(yīng)付賬款-暫估應(yīng)付賬款
貸 應(yīng)付賬款
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