问题已解决
咨詢費3月15日已開具美元發(fā)票但當月未收到費用,需要記入應收嗎?如果記入,匯率按什么時候的來記?
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你好,需要做應收賬款,可以按開票當天的匯率先做
2023 04/10 15:12
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2023 04/10 15:15
小規(guī)模企業(yè)分錄:借:應收賬款 貸:主營業(yè)務收入,以上可否?
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2023 04/10 15:17
不可以,平時要先計提增值稅的
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2023 04/10 15:22
請問所有的分錄具體如何寫
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2023 04/10 15:23
不好意思,看錯了,你這個屬于出口的,不用做增值稅,借:應收賬款 貸:主營業(yè)務收入
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2023 04/10 15:29
好的,次月收到費用后如何做分錄
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2023 04/10 15:31
借:銀行存款? 貸:應收賬款
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2023 04/10 15:36
我想問的是具體的匯率差分錄
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2023 04/10 15:39
收匯時:
借:銀行存款-外幣(財務制度中確認的匯率)
財務費用(或貸方)
貸:應收賬款(財務制度中確認的匯率確認)
結匯時:
借:銀行存款-人民幣(銀行買入價)
財務費用(或貸方)
貸:銀行存款-外幣(財務制度中確認的匯率確認)
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