问题已解决
老师,我上月已经暂估电费,这月银行已经支付电费,还没收到发票,这怎么做账?
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你好,等发票来了直接附在后面就行。
2024 06/14 16:03
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2024 06/14 16:06
老师,我是一般纳税人,也是可以这样做,是吗?
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2024 06/14 16:07
对的,是的也是这么做的。
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2024 06/14 16:12
在付款的时候就直接先把进项做分录了是吗?
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2024 06/14 16:12
有进项税额的话,借应交税费应交增值税进项税额 借管理负数
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2024 06/14 16:16
理解不了
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2024 06/14 16:17
就是取得专票了,把进项税额体现出来,同时把管理费用冲减一部分
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2024 06/14 16:18
上个月已做暂估,这月支付电费。发票几个月后才收到。
这种情况下,我暂估的时候怎么做分录?支付电费的时候是怎么做分录?收到发票的时候要怎么做分录?
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2024 06/14 16:19
第一暂估,借管理费用电费 贷应付账款暂估
你付款,借预付账款 贷银行存款
你拿到发票借管理费用 进项税额 贷预付账款
再把原来第一个会计分录冲销了。
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2024 06/14 16:20
你好,等发票来了直接附在后面就行。2024-06-14 16:03
这是小规模纳税可以这样做,我这是一般纳税人,这种做应该不行吧?
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2024 06/14 16:20
所以您刚才说的方法,我不能理解
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2024 06/14 16:20
对,就按照上面这么做就成
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2024 06/14 16:23
好的,知道了,谢谢老师
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2024 06/14 16:24
没事,帮忙给个五星好评,多谢
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2024 06/14 16:24
付款的时候预付账款,我是按含税价来做账吧?
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2024 06/14 16:25
对,就是你付出多少钱,就是这个金额。
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2024 06/14 16:25
然后收到发票后再来做进项的这个分录是吗?
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2024 06/14 16:26
对的,收到发票冲销预付账款
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2024 06/14 16:30
好的,明白了,谢谢老师
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2024 06/14 16:31
没事,帮忙给个五星好评,多谢