问题已解决
請(qǐng)問發(fā)票開錯(cuò),紅沖分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,銷項(xiàng)紅沖的分錄是
借:主營(yíng)業(yè)務(wù)收入 ,應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額), ?貸:應(yīng)收賬款等科目
借:庫(kù)存商品 ??,貸:主營(yíng)業(yè)務(wù)成本
2021 12/06 16:16
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 16:21
之前記的是借:銀行存款,主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)銷項(xiàng),現(xiàn)在同樣的分錄后面金額打負(fù)數(shù)是嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 16:22
你好,是的,是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 16:31
之前購(gòu)進(jìn)的庫(kù)存商品,還沒收到發(fā)票,先做賬分錄怎么計(jì)?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 16:33
你好,是已經(jīng)付款了,購(gòu)進(jìn)了商品,發(fā)票還沒有到,是這個(gè)意思嗎??
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 16:51
是的是的是的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 16:53
你好,已經(jīng)付款了,購(gòu)進(jìn)了商品,發(fā)票還沒有到,賬務(wù)處理是
借:預(yù)付賬款,貸:銀行存款
借:庫(kù)存商品,貸:應(yīng)付賬款——暫估?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/06 17:14
應(yīng)付賬款要做兩筆?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 17:14
款還沒付呢呢
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 17:15
你好,請(qǐng)看我們對(duì)話,我問你(是已經(jīng)付款了,購(gòu)進(jìn)了商品,發(fā)票還沒有到),你連說三個(gè)是的,后面又說款還沒付,到底是付了還是沒付呢?
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 17:33
我是說如果沒付的情況又怎么做?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 17:34
你好,沒有付款的情況下,分錄是
借:庫(kù)存商品,貸:應(yīng)付賬款——暫估
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/06 18:17
摘要怎么寫。
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 18:34
你好,摘要如何寫沒有統(tǒng)一規(guī)定,能就簡(jiǎn)明扼要描述業(yè)務(wù)發(fā)生情況就可以的,比如可以是:商品暫估入庫(kù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/06 19:46
收到發(fā)票后分錄怎么做?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 19:47
你好
根據(jù)發(fā)票沖銷暫估
借:應(yīng)付賬款-暫估 ,??貸:庫(kù)存商品
根據(jù)發(fā)票入賬
借:庫(kù)存商品??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款等科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/06 20:13
就是可以暫估200元,但是只收到180元的發(fā)票,剩下20元下次在結(jié)轉(zhuǎn)?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 20:14
你好,根據(jù)你提供的數(shù)據(jù),賬務(wù)處理是
根據(jù)發(fā)票沖銷暫估
借:應(yīng)付賬款-暫估?200 ,??貸:庫(kù)存商品?200
根據(jù)發(fā)票入賬
借:庫(kù)存商品??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),??貸:應(yīng)付賬款?180
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/06 20:30
暫估庫(kù)存商品可以結(jié)轉(zhuǎn)成本嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/06 21:01
你好,如果暫估入賬的庫(kù)存商品對(duì)外銷售了,是可以結(jié)轉(zhuǎn)到主營(yíng)業(yè)務(wù)成本的
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