问题已解决
我公司开出了一张技术服务费的发票,没有钱入账的那种需开。我该怎么做账
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
借:应收账款
贷:主营业务收入
应交税费-应交增值税-销项税额
借:营业外支出
贷:应收账款
2019 12/11 09:52
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 09:58
这是虚开的发票,做外账可以这样吗。不用结转成本吗
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 09:58
对应的也要结转成本
什么原因虚开啊
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 09:59
就是老板帮别人开的。,拿去报销
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/11 10:00
那要确认收入 然后结转成本 最后收不到款转到营业外支出
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:02
也是借应收账款
贷主营业务收入
应交税费-增值税(销项)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:03
然后结转成本,借主营业务成本
贷方科目是什么呀
结转的成本金额是多少。怎么算
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 10:04
嗯 后期用现金或者银行存款冲应收 为了税负率 那您只好这样操作 对应还要结转成本
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:05
老师然后结转成本,借主营业务成本
贷方科目是什么呀
结转的成本金额是多少。怎么算
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 10:07
请问您是服务型单位么
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:08
如果说自己转一次钱到公司账户。可以作为那张发票的收入吗
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/11 10:09
请问大概多少金额
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:09
我们是卖设备的自己生产自己卖
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:10
2000 专票
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/11 10:13
那可以用现金存入银行
成本按照您正常的比例结转
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:17
现金存入银行是什么意思
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/11 10:17
就是这笔款老板私人用现金存入银行冲减应收
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:18
就是不转账,直接存2000到银行,然后借银行存款,贷应收账款
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/11 10:21
对的 就这样处理就好了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/11 10:21
这样子做可以吗,就是结转一个人工费算在劳务成本里
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/11 10:23
您确认收入的时候没有税金么?