当前位置:财税问题 >
實(shí)務(wù)
问题已解决
請(qǐng)問(wèn)老師,如果開(kāi)具的發(fā)票,款項(xiàng)收不回了,如何做壞賬處理
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,借;信用減值損失,貸;壞賬準(zhǔn)備
借;壞賬準(zhǔn)備,貸;應(yīng)收賬款
2019 08/21 17:19
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/21 18:02
如果相反呢 收到別人開(kāi)具的發(fā)票,一直未付款,因?yàn)檫@張發(fā)票要去紅沖,但是拿去稅局發(fā)現(xiàn)紅沖不了。請(qǐng)問(wèn)我們是要做壞賬處理嗎?如何做會(huì)計(jì)分錄呢?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/21 18:06
你好,這種情況是把應(yīng)付賬款轉(zhuǎn)為營(yíng)業(yè)外收入
借;應(yīng)付賬款,貸;營(yíng)業(yè)外收入
![](/wenda/img/newWd/sysp_btn_eye.png)