问题已解决
老师,你好我想问下暂估成本怎么入账,还有就是暂估成本一般多长时间补进项发票
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您好
暂估成本根据合同金额(不含可抵扣进项税额)入账
一般汇算清缴前要取得进项发票
2019 05/21 14:13
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2019 05/21 14:16
老师,小规模纳税人也是一样吗
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2019 05/21 14:17
跨年补进来也可以吗
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2019 05/21 14:25
是的 小规模也一样 汇算清缴前跨年补入可以
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2019 05/21 14:31
老师,暂估成本的会计分录及冲调的会计分录怎么编写
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2019 05/21 14:36
借 原材料等
贷 应付账款~暂估应付账款
收到发票 冲销暂估
借 应付账款~暂估应付账款
贷 应付账款
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2019 05/21 14:48
老师,不能暂估成本吗?
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2019 05/21 14:57
如果您不计提原材料科目 那您可以把原材料科目替换为成本科目
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2019 05/21 15:00
这样直接替换在会计法上合理吗
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2019 05/21 15:02
请问你是什么行业
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2019 05/21 15:27
会计 就是老板开的发票一直没有进项发票 所以就无从下手了
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2019 05/21 15:31
有销项没有进项么
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2019 05/21 15:31
是销售经过加工的物品还是购入就销售
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2019 05/21 15:40
对的,有销项无进项,进项发票是跨年补来的直接购。入就销售了
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2019 05/21 15:42
那您可以暂估计入库存商品 然后销售的时候减少库存商品
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2019 05/21 15:47
老师,能不能给我个具体的会计分录[害羞
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2019 05/21 15:50
借 库存商品等
贷 应付账款~暂估应付账款
收到发票 冲销暂估
借 应付账款~暂估应付账款
贷 应付账款
结转销售成本
借 主营业务成本
贷 库存商品
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2019 05/21 15:58
看是,还有个问题就是我没有收到发票的时候可以暂估结转销售成本吗
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2019 05/21 16:05
老师,那我没有收到发票是不能结转成本的吗
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2019 05/21 16:08
没有收到发票的时候可以暂估结转销售成本