傻傻的期待 追問(wèn)

2019-10-12 11:50

應(yīng)收款登記的一期應(yīng)收的款十萬(wàn)，發(fā)票也是開(kāi)十萬(wàn)。但實(shí)際收到該期貨款8萬(wàn)。這樣的帳，2萬(wàn)沒(méi)收到。發(fā)票不平，那怎么辦？

言巖老師 解答

2019-10-12 11:55

你好。把2萬(wàn)發(fā)給你們。要不最好是先開(kāi)8萬(wàn)的票。剩下的掛著

傻傻的期待 追問(wèn)

2019-10-12 11:58

是之前的帳，之前開(kāi)好了

言巖老師 解答

2019-10-12 13:53

你好。你是應(yīng)收款方，還是對(duì)方是應(yīng)收款方。

言巖老師 解答

2019-10-12 14:03

如果你是銷(xiāo)售方，你開(kāi)票給對(duì)方。你的業(yè)務(wù)處理分兩步。第一是確認(rèn)收入                  
   借：應(yīng)收賬款 -xx  貸：主營(yíng)業(yè)務(wù)收入   應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷(xiāo)項(xiàng)稅 ） 收到貨款時(shí)沖減應(yīng)收賬款                             
           借：銀行存款    貸：應(yīng)收賬款  -xx                                                                                                                              如果你是購(gòu)入方，購(gòu)進(jìn)時(shí)對(duì)方開(kāi)票給你                                                                                                                       
  分錄是 ：借：庫(kù)存商品/原材料等科目   應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅（進(jìn)項(xiàng)稅 ）                                                                                      
                     貸：應(yīng)付賬款-xx                 你還款是分錄：借應(yīng)付賬款  -xx 貸：銀行存款