问题已解决
老師您好,餐飲行業(yè)小規(guī)模納稅人平日采購食材沒有發(fā)票只有收據(jù),我現(xiàn)在對于沒有發(fā)票的采購部做材料采購等到后期開具采購發(fā)票時再轉(zhuǎn)入主營業(yè)務(wù)成本中。這樣做賬務(wù)處理合適嗎?
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你好,你購買來就可以做到主營業(yè)務(wù)成本,發(fā)票到了你在紅沖重新做就行。
2020 06/11 17:25
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2020 06/11 17:27
那如果后期發(fā)票部分有可能拿不到,對于那部分的白條入賬的成本被稅務(wù)局認(rèn)定為是虛增成本嗎
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郭老師 
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2020 06/11 17:29
不會認(rèn)定需增
你所得稅的時候調(diào)整就可以。
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2020 06/11 17:32
老師沖紅的分錄?沒反應(yīng)過來,
采購食材時:借主營業(yè)務(wù)成本_食材采購
貸:銀行存款
那收到發(fā)票時:
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郭老師 
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2020 06/11 18:20
借主營業(yè)務(wù)成本負(fù)數(shù),貸應(yīng)付賬款負(fù)數(shù),上面的分錄不變,金額是負(fù)數(shù)。
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郭老師 
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2020 06/11 18:20
收到發(fā)票,借主營業(yè)務(wù)成本進(jìn)項貸應(yīng)付賬款。
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