问题已解决
前期已銷售,但沒有開發(fā)票,做了未開票收入。 但后期客戶需要發(fā)票,給客戶開了發(fā)票,那么開了發(fā)票后的銷項怎么處理?
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您開發(fā)票的當月,應該還需要沖減一筆未開票收入,要不然您不是重復確認收入了嗎
2019 03/28 12:58
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2019 03/28 13:06
不太懂,能編下分錄嗎
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2019 03/28 13:11
你能開票了,是借應收賬款貸主營業(yè)務收入銷項稅額
以前沒有開發(fā)票,確認未開票收入的時候,借應收賬款貸主營業(yè)務收入——未開票收入銷項稅額,現(xiàn)在開票了,就需要把以前這筆未開票的紅沖了,所以是應收賬款負數(shù)貸主營業(yè)務收入——未開票收入負數(shù)銷項稅額負數(shù),這樣實際業(yè)務就是開票收入和未開票收入的明細科目一增一減,其他的都對沖了
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2019 03/28 13:28
然后再編一筆現(xiàn)在開票的分錄是嗎?借,應收,貸,收入,銷項稅額
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2019 03/28 20:01
是的,只是主營業(yè)務收入的不一樣明細
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