问题已解决
老師,我們公司從農(nóng)戶那購買苗木,并銷售苗木給甲方,我已經(jīng)買了苗木給甲方,但是農(nóng)戶還未開票給我,我暫估成本入賬了,而且收到甲方的苗木款,我就要結(jié)轉(zhuǎn)成本,后面農(nóng)戶開票了,我怎么反沖暫估呢?而且農(nóng)戶是免稅票,我還能用票面價的0.09,抵扣進(jìn)項稅,那我怎么做分錄呢?
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借庫存商品,進(jìn)項應(yīng)付賬款
借主營業(yè)務(wù)成本貸庫存商品
紅沖之前暫估,借應(yīng)付賬款貸庫存商品
借主營業(yè)務(wù)成本負(fù)數(shù)貸庫存商品負(fù)數(shù)
2019 09/23 14:22
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/23 14:26
不太明白啊
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/23 14:28
你好,上面幾個那個不明白
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/23 14:38
如果我這張票40000,是含稅的,我的預(yù)估成本是36400,借:庫存商品 36400貸應(yīng)付,然后我需要結(jié)轉(zhuǎn)成本,借主營成本36400,貸庫存36400,,收到票是42000,沖紅字,借:庫存商品-36400,貸應(yīng)付-36400,借:庫存38220,進(jìn)項3780,貸應(yīng)付42000,成本怎么調(diào)?
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/23 14:40
借主營業(yè)務(wù)成本-36400貸庫存商品-36400
借主營業(yè)務(wù)成本38220貸庫存商品
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/23 14:44
那就涉及到所得稅的調(diào)整了喲
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/23 14:45
你好,是的,之前少做了成本
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