问题已解决
3月收到1-12月物業(yè)費并開據(jù)發(fā)票,如何入帳
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你好,一次性把12個月的物業(yè)費發(fā)票都開了?
2019 03/27 15:53
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2019 03/27 15:55
是
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2019 03/27 15:58
你好,借;應收賬款等科目 貸;主營業(yè)務(wù)收入 應交稅費
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2019 03/27 16:00
業(yè)主多是一季或半年一個交費,每月都有幾十戶交費,有的有開票有的沒開票。出納有把有開票未開票的分開,但預收物業(yè)費時間上沒法分開,這帳上要怎么處理好
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2019 03/27 16:01
你好,收到就做預收賬款,然后根據(jù)受益期限平均確認收入
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2019 03/27 16:01
收到錢了,怎 么能用應收帳款呀
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2019 03/27 16:03
你好,并不是收到錢就做收入的,因為有預收后面月份的,應當通過預收賬款核算 的
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2019 03/27 16:04
1-12月以開票的稅款要確認當月繳清嗎
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2019 03/27 16:06
你好,開具發(fā)票的稅款需要次月申報繳納
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2019 03/27 16:11
一次性申報繳納嗎。預收時當月收款分錄、次月分錄怎么做
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2019 03/27 16:13
你好,是的
收款,借;銀行存款 貸;預收賬款
次月,借;預收賬款 貸;主營業(yè)務(wù)收入 應交稅費
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2019 03/27 16:20
比如說:3月銀行收到1-12月物業(yè)費1200元并開據(jù)發(fā)票1200元,其中物業(yè)費1165.05稅34.95。當月分錄、次月分錄怎么做
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2019 03/27 16:22
你好
當月 借;銀行存款 1200元 貸; 預收賬款 1165.05 應稅費 34.95
之后按月確認收入,借;預收賬款 貸;主營業(yè)務(wù)收入
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2019 03/27 16:31
當月不需確定1-3月收入嗎
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2019 03/27 16:31
你好,需要把1-3月份的收入一次性在3月份確認
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