问题已解决
客户发来酒抵货款并开票,老板把酒用来给销售应酬,怎么做账
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发来的就正常计入库存商品,给销售应酬,视同销售处理
1)购进酒水例如10万不含税金额
借:库存商品-酒水 10万元
应交税费-应交增值税(进项税额)1.3万元
贷:银行存款 11.3万元
(2)送礼给客户
借:销售费用-业务招待费 11.3万元
贷:库存商品 10万元
应交税费-应交增值税(销项税额)1.3万元
2023 03/03 13:07
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2023 03/03 13:09
对方是直接抵货款的,是不是把银行存款换成应收账款?
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2023 03/03 13:10
视同销售需要开票吗
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2023 03/03 13:16
对的对的,可以不开发票,做未票
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2023 03/03 13:22
可以做进项税转出吗
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2023 03/03 13:23
不用的哦可以抵扣的哦