问题已解决
老师,我想问一下银行收到钱,但是我们是写收据给客户的,这种情况怎么做帐务处理的
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你好,借: 银行存款,贷:预收货款
2021 11/23 15:21
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 15:22
预收货款不是一直挂在账上的吗
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 15:25
开发票时冲减预收货款即可
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 15:27
是不开票出去的,只是写收据
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 15:30
确认收入时冲减,或直接记账时,借: 银行存款,贷:主营业务收入,
应交税费-应交增值(销项)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 15:33
确认收入时冲减,或直接记账时,是这笔也要申报是吗
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 15:35
是的,规定是这样要求的