问题已解决
当月开出红字信息表和下月收到开出的负数发票的账务怎么处理?
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这个要做进项税转出的
2020 01/02 15:09
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2020 01/02 15:12
我具体是这样做的,开出信息表是借进项税 贷进项转出 负数发票回来时是借库存商品红字 进项税额红字 贷应付账款 请问这样做有问题吗
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2020 01/02 15:22
在吗老师
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2020 01/02 15:35
在吗老师?麻烦解决一下
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2020 01/02 15:35
借库存商品 红字 贷 应付账款 红字 应交税费—应交增值税——进项税额转出
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2020 01/02 15:40
合成一张凭证了,但是作为原始单据的话是没有负数发票的啊
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2020 01/02 15:43
红字发票是不通过进项税科目的,你这样做一笔账务处理就可以的
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2020 01/02 15:47
那假如说我半年之后才收到负数发票,发票日期是半年之后的日期,账记在了当月
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2020 01/02 15:48
那你可以先确认进项税转出,借:库存商品 贷: 应交税费—应交增值税——进项税额转出
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2020 01/02 15:51
库存商品和进项转出不是一个钱啊
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2020 01/02 15:53
你收到红字发票,在做一笔库存商品价值的转出,红字发票信息表只做进项税转出
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2020 01/02 15:55
那库存商品就和实际对不上了
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2020 01/02 15:57
其实你取得红字发票信息表,就可以做这个凭证了,借库存商品 红字 贷 应付账款 红字 应交税费—应交增值税——进项税额转出
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2020 01/02 15:58
就是跟取得发票没有关系?
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2020 01/02 15:59
是的,因为你已经确定要退货了
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2020 01/02 16:02
那因为销售折让产生的红字信息表也是一样的吗
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2020 01/02 16:04
是的,红字发票信息表都是进项税转出的