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老师,未开票收入怎么做分录,下个月开票了怎么冲?
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你好,未开票收入和开票一样做的分录,借应收账款 贷主营业务收入 贷应交税费(销项税额),下月开票了,先冲回上月的未开票分录,然后按照发票再做分录就好
2019 11/30 20:46
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84784988 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/30 20:48
怎么冲?
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徐阿富老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 11/30 20:49
你好,开票时,先冲回:借应收账款 负数金额 贷主营业务收入 负数金额 贷应交税费(销项税额)负数金额,再按照发票做:借应收账款 贷主营业务收入 贷应交税费(销项税额)