问题已解决
之前预付货款我做的是借:预付账款,贷:银行存款,后期收到对方开来的发票借:原材料,贷:应付账款。之后需要预付账款转应付账款吗?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,后期收到对方开来的发票,分录是
借:原材料,贷:预付账款,注意这个地方贷方不是应付账款科目
2021 12/16 09:16
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/16 09:19
那这个业务往来做分录一直都是借:原材料,贷预付账款吗?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/16 09:22
你好,是的,是这样的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/16 09:23
那企业收到对方预付款,分录是借:银行存款,贷:预收账款;待后期开具发票给对方分录应该怎么做?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/16 09:25
你好,后期开具发票给对方分录是
借:预收账款 ,贷:主营业务收入 , 应交税费—应交增值税(销项税额)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/16 09:32
这样做分录的话出现了负数了可以吗?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/16 09:33
你好,如果实际情况是负数,也是可以的