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老師您好,暫估款里有3000元后續(xù)也收不到發(fā)票了,要是把3000元處理掉,是借營業(yè)外支出,貸暫估款嗎
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是借營業(yè)外支出,貸暫估款
2024 07/08 14:16
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2024 07/08 14:17
好的,謝謝老師
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2024 07/08 14:21
不用謝,有幫到你就好。請五星好評!
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2024 07/08 14:31
老師您好,我的暫估款是在貸方哎,借營業(yè)外支出,貸暫估款好像不對
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2024 07/08 14:34
暫估款 也不用付款了?
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2024 07/08 14:36
已經(jīng)預(yù)付過了
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2024 07/08 14:37
那就沖預(yù)付,不走營業(yè)外支出
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2024 07/08 14:51
老師您好,這個款是我們同事自己墊付的,一直也沒有發(fā)票,所以沒有給他報銷過。
如果要把錢報銷給他的話,沒有發(fā)票的話要怎么處理?
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2024 07/08 14:55
沒有發(fā)票,可以正常做賬,影響的是不能所得稅稅前扣除,匯算清繳時要調(diào)增
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2024 07/08 14:55
借:暫估款 貸:銀行存款
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2024 07/08 14:56
沒有發(fā)票的話,是不是不能直接報銷呀
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2024 07/08 14:58
能直接報銷,只是不能稅前扣除
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2024 07/08 15:00
實(shí)際報銷金額:3023元,暫估款只有2675.21元。那是不是我只能給他報銷2675.21元?
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2024 07/08 15:06
可按實(shí)際金額報銷,增加對應(yīng)的成本費(fèi)用
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2024 07/08 15:12
借:暫估款 2675.21元
借:制造費(fèi)用低值易耗品:347.79
貸:銀行存款:3023嗎?
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2024 07/08 15:16
是的,你的理解是對的。
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2024 07/08 15:26
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2024 07/08 15:28
老師您剛剛說的(影響的是不能所得稅稅前扣除,匯算清繳時要調(diào)增)意思就是沒有進(jìn)項(xiàng)稅抵扣是嘛?匯算清繳的時候,是哪一項(xiàng)要調(diào)整?
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2024 07/08 17:23
員工也不介意這347.79元, 只給他報銷2675.21元,也可以的
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2024 07/08 17:23
納稅調(diào)整項(xiàng)目明細(xì)表,30欄扣除類,其他欄,調(diào)增
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