半夏 追問

2018-01-31 09:26

舉個例子，做未開票門票收入時，借:應(yīng)收賬款-未開票103    貸：主營業(yè)務(wù)收入-門票-未開票 100  貸：應(yīng)交稅費-應(yīng)交增值稅  3                                       結(jié)轉(zhuǎn)收入時：借主營業(yè)務(wù)收入-門票-未開票 100 貸本年利潤  100                                                                                                        估相應(yīng)成本時：借；主營業(yè)務(wù)成本  80  借;應(yīng)交稅費-應(yīng)交增值稅 2.4  貸：應(yīng)付賬款-暫估  82.4                                                                     結(jié)轉(zhuǎn)成本 時，借本年利潤  80  貸：主營業(yè)務(wù)成本 80，                                                                                                                         結(jié)轉(zhuǎn)本年利潤時；借利潤分配-未分配利潤 20 貸：本年利潤     20                                                                                                        今年1月開票做開票收入時 先沖銷，借:應(yīng)收賬款-未開票-103    貸：主營業(yè)務(wù)收入-門票-未開票 -100  貸：應(yīng)交稅費-應(yīng)交增值稅 - 3                                       結(jié)轉(zhuǎn)收入時：借主營業(yè)務(wù)收入-門票-未開票 -100 貸本年利潤  -100                                                                                                     沖銷估相應(yīng)成本時：借；主營業(yè)務(wù)成本  -80  借;應(yīng)交稅費-應(yīng)交增值稅- 2.4  貸：應(yīng)付賬款-暫估  -82.4                                                                     結(jié)轉(zhuǎn)成本 時，借本年利潤  -80  貸：主營業(yè)務(wù)成本- 80，                                                                                                                        結(jié)轉(zhuǎn)本年利潤時；借利潤分配-未分配利潤 -20 貸：本年利潤    -20                                                                                                                   按實際開票金額入賬時 :借銀行存款 113.3    貸：主營業(yè)務(wù)收入-門票-已開票 110 貸：應(yīng)交稅費-應(yīng)交增值稅  3 .3                                                結(jié)轉(zhuǎn)收入時：借主營業(yè)務(wù)收入-門票-已開票 110 貸本年利潤  110                                                                                                                        成本也是同理對嗎

鄒老師 解答

2018-01-31 09:28

你好，你這個未開票是暫時不開具發(fā)票，還是就是不需要開具發(fā)票的

半夏 追問

2018-01-31 09:49

要開票的，我們每個月要付門票成本給財政局，但是有的經(jīng)銷商屬于月結(jié)方式，當(dāng)月不開票要下月初才開票，這就必須要做未開票收入下月沖銷按實際金額入賬，不然成本和收入嚴(yán)重不配比

鄒老師 解答

2018-01-31 09:53

你好，下個月會開具發(fā)票，這個月 就不能做無票收入，無票收入是不能沖銷的

半夏 追問

2018-01-31 10:06

我之前問是可以暫時做無票收入，下月按實際發(fā)票金額入賬的啊

鄒老師 解答

2018-01-31 11:43

你好，如果之后會開具發(fā)票，之前就不能做無票收入的
做了無票收入就會導(dǎo)致你一筆銷售做兩次收入確認(rèn)，會導(dǎo)致收入重復(fù)，稅款重復(fù)繳納的