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已預(yù)付賬款購買商品的,不是一預(yù)到底嗎?怎么實(shí)操是 借:庫存商品300000 應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅額39000 貸:銀行存款189000 預(yù)付賬款 150000
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你好,已預(yù)付賬款購買商品的,應(yīng)當(dāng)預(yù)付到底的
先預(yù)付的款項(xiàng),取得購進(jìn)商品的發(fā)票,賬務(wù)處理是
借:庫存商品300000
應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅額39000
貸;預(yù)付賬款 339000
支付尾款189000,借;預(yù)付賬款189000,貸;銀行存款 189000
2020 06/21 17:21
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84784955 
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2020 06/21 17:23
可會(huì)計(jì)實(shí)操里不是,答案是我寫的上面的
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鄒老師 
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2020 06/21 17:24
你好,如果實(shí)操不是按預(yù)付賬款到底,而是部分預(yù)付賬款,部分銀行存款,這樣的分錄應(yīng)當(dāng)是錯(cuò)誤的
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84784955 
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2020 06/21 17:27
我是和老師寫的一樣,可提交答案,說我們寫錯(cuò)了,顯示正確答案是貸銀行存款,預(yù)付賬款。
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鄒老師 
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2020 06/21 17:28
你好,那可能是答案設(shè)置的有誤了
已預(yù)付賬款購買商品的,應(yīng)當(dāng)預(yù)付到底的,正確的賬務(wù)處理是:
先預(yù)付的款項(xiàng),取得購進(jìn)商品的發(fā)票,賬務(wù)處理是
借:庫存商品300000
應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅額39000
貸;預(yù)付賬款 339000
支付尾款189000,借;預(yù)付賬款189000,貸;銀行存款 189000
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