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您好老師!今年第一季度增值稅不超30萬的免繳納,但是在第一季度末忘記做分錄了,請(qǐng)問現(xiàn)在如何補(bǔ)做分錄?謝謝
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你好,第一季度增值稅不超30萬的免繳納,現(xiàn)在補(bǔ)做的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅 ??, 貸:營業(yè)外收入—增值稅減免? ? ?
2023 06/30 09:24
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2023 06/30 09:27
好的,謝謝老師
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2023 06/30 09:27
祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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2023 06/30 09:33
老師,還有一個(gè)問題請(qǐng)教:去年年初已支付A公司貨款了,供貨商在2022年6月份開具發(fā)票但是采購部員工現(xiàn)在才記得拿發(fā)票過來,當(dāng)時(shí)付款分錄:
借:應(yīng)付賬款A(yù)公司
貸:銀行存款
請(qǐng)問,現(xiàn)在收到去年開具的發(fā)票怎么入賬做分錄呢?
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2023 06/30 09:34
你好,現(xiàn)在收到去年開具的發(fā)票
借:庫存商品等科目,貸:應(yīng)付賬款—A公司
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2023 06/30 09:36
老師,剛才說錯(cuò)了,不是貨款,是咨詢服務(wù)費(fèi)
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2023 06/30 09:38
請(qǐng)問現(xiàn)在收到去年開具的咨詢服務(wù)發(fā)票,可以這樣做分錄嗎?
借;管理費(fèi)用
貸:應(yīng)付賬款A(yù)公司
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2023 06/30 09:42
你好,是咨詢服務(wù)費(fèi),借方就是:以前年度損益調(diào)整——管理費(fèi)用
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2023 06/30 09:45
老師,采用小企業(yè)會(huì)計(jì)準(zhǔn)則的也是用“以前年度損益調(diào)整”這科目嗎?
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2023 06/30 09:45
你好,采用小企業(yè)會(huì)計(jì)準(zhǔn)則,跨年費(fèi)用,直接計(jì)入:利潤分配—未分配利潤
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2023 06/30 09:47
那分錄是這樣寫對(duì)嗎?
借:利潤分配-未分配利潤
貸:應(yīng)付賬款A(yù)公司
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2023 06/30 09:47
你好,是的,是這樣的
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2023 06/30 09:52
感謝您的指導(dǎo)老師
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2023 06/30 09:52
祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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