问题已解决
你好 老师成本暂估次月怎么做账务处理?
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次月收到发票才冲暂估
2024 08/12 09:49
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2024 08/12 09:52
这还上月做的暂估,次月全部都收到发票的
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2024 08/12 09:52
6月暂估,七月收到发票
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2024 08/12 09:53
暂估入库
借;库存商品/原材料/成本费用
贷:应付账款-估价-供应商 不含税
发票到后冲暂估
借:应付账款-估价-供应商
库存商品/原材料/成本费用(暂估差额)
应交税费-增值税-进项(一般纳税人)
贷:应付账款—结算户-供应商 价税合计
支付货款
借:应付账款—结算户-供应商
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2024 08/12 09:58
普票是不是只做一笔,借:应付账款 暂估,贷 应付账款供应商?
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2024 08/12 10:00
是的,不需要体现进项税就行