问题已解决
10號銷售一批貨物,貨款一共6400 10號收定金2000 已經到賬了 23號收到剩下的余款,做分錄是不是要做3筆分錄? 1,借銀行存款 貸預收賬款2000 2, 借應收賬款4400 預收賬款2000 貸主營業(yè)務收入6400 3,借銀行存款4400貸應收賬款4400?
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一、
借:銀行存款2000
貸:預收賬款2000
二、
借:銀行存款4400
借:預收賬款2000
貸:主營業(yè)務收入
貸:應交稅費——應交增值稅(銷項稅額)
同時結轉銷售成本
2017 08/29 09:44
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2017 08/29 09:48
銷售產品,未收到貨款的分錄不用寫也可以嗎
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2017 08/29 10:10
銷售產品,未收到貨款的分錄,掛應收賬款,期收款就可以直接做收入處理
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