问题已解决
一般納稅人,1月開具專票,2月收到貨款,2月收到農(nóng)戶個人開具的普票,按照9%抵扣,1,2月份的的會計分錄怎么寫?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
貸:應(yīng)交稅費-應(yīng)交增值稅-銷項稅額
2月份
借:銀行存款
貸:應(yīng)收賬款
借:庫存商品等
借:應(yīng)交稅費-應(yīng)交增值稅-進(jìn)項稅額
貸:銀行存款
2023 07/08 10:20
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/08 11:14
進(jìn)項和銷項是否需要做一個分錄?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/08 11:44
可以年末的時候匯總做一次結(jié)轉(zhuǎn)分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/08 15:19
那當(dāng)月開具專票,當(dāng)月收到貨款?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/08 15:27
當(dāng)月開具專票,當(dāng)月收到貨款
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
貸:應(yīng)交稅費-應(yīng)交增值稅-銷項稅額
借:銀行存款
貸:應(yīng)收賬款
![](/wenda/img/newWd/sysp_btn_eye.png)