问题已解决
老師,你好!公司購買貨物時,貨物已收到并驗收入庫,錢已付清,但是發(fā)票沒有及時開出來應(yīng)該怎么記賬?
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貨物暫估入賬,借:庫存商品,貸:暫估應(yīng)付款
付款的時候,借:預(yù)付賬款,貸:銀行存款
2021 09/04 09:00
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2021 09/04 09:20
那收到發(fā)票之后怎么記賬?
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辜老師 
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2021 09/04 09:27
借:庫存商品,負(fù)數(shù)? 貸:暫估應(yīng)付款? 負(fù)數(shù)
借:庫存商品,應(yīng)繳稅費(fèi)? 貸:預(yù)付賬款
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2021 09/04 09:33
那消耗性生物資產(chǎn)(幼畜及育肥畜)已入庫,并進(jìn)入飼養(yǎng)成本核算,后期領(lǐng)用的飼草料、人工費(fèi)
獸藥等飼養(yǎng)成本已進(jìn)入成本核算程序,發(fā)票回來怎么紅沖?
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辜老師 
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2021 09/04 09:34
賬務(wù)上還是可以紅沖的,你一正一負(fù),科目沒有變化的啊
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2021 09/04 09:37
小規(guī)模中的暫估應(yīng)付款需要自己設(shè)置嗎?
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辜老師 
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2021 09/04 09:37
是的,要設(shè)置這個科目的
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2021 09/04 09:39
那設(shè)置的時候只能設(shè)置二級科目是不是?那一級科目應(yīng)該選擇應(yīng)付賬款呢還是其他應(yīng)付款呢?
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辜老師 
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2021 09/04 09:39
是的,選擇應(yīng)付賬款的二級科目
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2021 09/04 09:48
貨物暫估入賬,借:庫存商品,貸:暫估應(yīng)付款
付款的時候,借:預(yù)付賬款,貸:銀行存款
收到發(fā)票后直接做一筆分錄借:暫估應(yīng)付款,貸:預(yù)付賬款,這樣可以嗎?
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辜老師 
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2021 09/04 09:48
這樣也是可以的額
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