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請教老師,我們是農(nóng)收產(chǎn)品收購企業(yè),24年紅沖了一張23年的農(nóng)收發(fā)票,原因是農(nóng)收人名的身份證號(hào)碼手誤錄入錯(cuò)誤,今年發(fā)現(xiàn)了沖紅,同時(shí)開具了一張同等金額的藍(lán)字發(fā)票,這種情況我紅字和藍(lán)字發(fā)票分別怎么做賬?求解
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您好,紅字發(fā)票把23年那個(gè)憑證分錄紅沖(或復(fù)制后金額改負(fù))
藍(lán)字發(fā)票就是23年那個(gè)憑證分錄復(fù)制
2024 09/10 22:13
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2024 09/10 22:16
老師,需要進(jìn)項(xiàng)稅額轉(zhuǎn)出嗎
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廖君老師 
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2024 09/10 22:17
您好,要的,增值稅申報(bào)要進(jìn)項(xiàng)轉(zhuǎn)出,
紅字發(fā)票把23年那個(gè)憑證分錄紅沖(或復(fù)制后金額改負(fù))這里我少寫進(jìn)項(xiàng)稅寫在貸方,還是寫分錄吧
借:原材料等? (負(fù))? 貸:銀行或應(yīng)付(負(fù))? 應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅轉(zhuǎn)出(正)
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2024 09/10 22:18
老師,我是購買方,24年紅沖了一張23年我已經(jīng)進(jìn)項(xiàng)做抵扣的進(jìn)項(xiàng)發(fā)票
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2024 09/10 22:19
您好,我寫的就是購買方分錄呀
借:原材料等? (負(fù))? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 貸:銀行或應(yīng)付(負(fù))? 應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅轉(zhuǎn)出(正)
借:原材料等? (正)? 應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅(正)? ?貸:銀行或應(yīng)付(正)??
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2024 09/10 22:28
老師我還是沒看明白
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2024 09/10 22:29
您好,簡單一點(diǎn)紅字發(fā)票就是做負(fù)數(shù)分錄,藍(lán)字發(fā)票就是做正數(shù)分錄,這樣能理解么
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2024 09/11 06:58
老師,辛苦你了,我是跨年度紅沖已經(jīng)抵扣的進(jìn)項(xiàng)發(fā)票,還涉及那些稅款嗎
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2024 09/11 07:19
哦哦,我們紅字和藍(lán)字發(fā)票金額一樣的,就是上面的分錄,也不影響去年的損益,不用更正去年申報(bào)表的
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