问题已解决
充值油卡是借预付账款-油卡 ,收到专票次月才勾选的,账务分录怎么做?
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您好!
借:管理费用/销售费用-车辆使用费
应交税费-应交增值税(进项税额)
贷:预付账款
2022 10/18 10:00
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2022 10/18 10:06
如果是没有勾选待抵扣的也是直接选应交税费-应交增值税-进项税额吗?还是选待抵扣那个科目?
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2022 10/18 10:12
没有勾选待抵扣是应交税费-应交增值税(待抵扣进项税)
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2022 10/18 10:24
那比如说我8月收到的发票,我9月份才抵扣的,那我8月份做账的时候就选待抵扣进项税喽,是这样理解吧?
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2022 10/18 10:24
是的,你的理解是对的