七夜6777 追問(wèn)

2018-07-16 16:03

我們公司是會(huì)計(jì)是這么做的，銷(xiāo)售服務(wù)的時(shí)候是借：銀行存款           300 
                                                                    貸：主營(yíng)業(yè)務(wù)收入              300                                                       
                                    支付電費(fèi)等費(fèi)用時(shí)    借：管理費(fèi)用----電費(fèi)         8.55 
                                                                           應(yīng)交稅費(fèi)----進(jìn)項(xiàng)稅額      1.45（百分之十七稅率      ） 
                                                                         貸：銀行存款         10      
 因?yàn)槲覀儌児緵](méi)有根據(jù)每筆業(yè)務(wù)算增值稅，而是到月底一次計(jì)提                                        
                             計(jì)提時(shí)分錄是這樣的          借：主營(yíng)業(yè)收入         -8.73 
                                                                           貸：應(yīng)交稅費(fèi)---銷(xiāo)項(xiàng)稅額       8.73    因?yàn)槲覀兌惵适前俜种?nbsp;
                                    支付稅費(fèi)時(shí)                  借:應(yīng)交稅費(fèi)---銷(xiāo)項(xiàng)稅額       8.73 
                                                                            貸：應(yīng)交稅費(fèi)-----進(jìn)項(xiàng)稅額         1.45 
                                                                                   銀行存款                              7.28 
             這樣做對(duì)嗎

七夜6777 追問(wèn)

2018-07-16 16:10

因?yàn)槲覀冧N(xiāo)售是時(shí)主營(yíng)業(yè)務(wù)收入是含稅收入做賬的，計(jì)提是把稅部分從主營(yíng)業(yè)務(wù)中沖出來(lái)，這樣做對(duì)嗎？

QQ老師 解答

2018-07-16 16:18

你好！可以的，營(yíng)改增行業(yè)一般都這樣處理