问题已解决
老师,市场买服装的一般纳税人,进货没有发票,这个怎么做进货的帐呢,销售的发票是开给商场的,这种怎么做账
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你好,没有发票,正常做账就可以的,货物到了借库存商品贷,银行存款
销售出去,借银行存款,
贷主营业务收入
应交税费应交增值税销项,
然后结转成本,借主营业务成本贷库存商品
账上可以正常做成本,但是汇算清缴需要调增
不允许抵扣的
2022 05/29 10:31
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2022 05/29 10:42
那怎么入库存商品呢?分录怎么做
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2022 05/29 10:42
借库存商品贷,银行存款,这个就是入库。
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2022 05/29 10:44
但是进货老板自己付款的,没有通过银行
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2022 05/29 10:45
借库存商品贷其他应付款
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2022 05/29 10:47
老师,商场给我们开的促销专票,做了抵扣,怎么入账,分录是什么,谢谢郭老师
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2022 05/29 10:48
借销售费用
进项
贷银行
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2022 05/29 10:53
老师调增时用哪个分录
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2022 05/29 10:56
不需要做账务处理
105000表格扣除项目30栏填写帐载金额
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2022 05/29 11:01
好的,老师,我看下消化一下,如果有调增需补缴税也不做账务处理
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2022 05/29 11:09
你好
是的
实际业务账上不处理
做缴纳所得税的分录就可以
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2022 05/29 11:17
谢谢老师耐心解答
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2022 05/29 11:18
不用客气周末愉快。