天气预报 > 其他 > 待认证进项税放在哪个科目
待认证进项税放在哪个科目
更新时间: 2020-11-10 00:00:00  

就是已收到发票,当月没有认证吗这个可以等认证单月在做账,购进的原材料先做暂估处理

借:原材料、库存商品等

贷:应付账款-暂估应付款-某公司

发票认证那个月借:应付账款-暂估应付款

应交税费-应交增值税-进项

贷:应付账款-某公司

或者这个月做借:原材料等

应交税费-应交增值税-待抵扣增值税

贷:应付账款

认证时借:应交税费-应交增值税-进项

贷:应交税费-应交增值税-待抵扣增值税

关键词: 认证 进项 放在 哪个 科目

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