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請問合同額970萬,預(yù)收款200萬,開票80萬,這個賬務(wù)怎么做?
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你好
借銀行存款200
貸預(yù)收賬款200
借預(yù)收賬款80
貸主營業(yè)務(wù)收入80
2022 02/16 15:22
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 02/16 15:24
如果是這樣的話,只確認(rèn)稅金,不確認(rèn)收入
借預(yù)收賬款
貸應(yīng)交稅費(fèi)應(yīng)交增值稅
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 02/16 15:27
借:預(yù)收(9個點(diǎn)的稅),貸:應(yīng)交稅費(fèi)-銷項(xiàng)稅(9個點(diǎn)的稅)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 02/16 15:23
您好:老師,關(guān)鍵是現(xiàn)在還沒發(fā)貨哈,就先開票了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 02/16 15:27
是借:預(yù)收80萬,貸:應(yīng)交稅費(fèi)-銷項(xiàng)稅(9個點(diǎn)的稅)這樣的話,借貸不平?
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