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建筑簡(jiǎn)易扣分包,實(shí)務(wù)中是怎么操作的,賬務(wù)是如何處理的,會(huì)計(jì)分錄怎么寫(xiě)?
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同學(xué)你好,實(shí)務(wù)中可以開(kāi)具差額發(fā)票,按簡(jiǎn)易稅率開(kāi)具即可,直接根據(jù)差額發(fā)票上的價(jià)款和稅款,做賬處理,借:銀行存款等科目,貸:主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng))。
2021 05/27 21:25
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84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/28 12:33
如果施工合同周期較長(zhǎng)
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84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/28 12:33
給甲方開(kāi)票的時(shí)候,成本還不知道
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84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/28 12:33
怎么作賬
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84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/28 12:33
怎么開(kāi)票
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王雁鳴老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/28 12:51
同學(xué)你好,給甲方開(kāi)票的時(shí)候,成本還不知道,可以暫估成本處理,開(kāi)票確認(rèn)收入,暫估成本記入主營(yíng)業(yè)務(wù)成本,開(kāi)票時(shí),根據(jù)收款或者合同約定的應(yīng)收的部分金額,借,應(yīng)收賬款等科目,貸,主營(yíng)業(yè)務(wù)收入,應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng),暫估成本,根據(jù)以往數(shù)據(jù),借,主營(yíng)業(yè)務(wù)成本,貸,應(yīng)付賬款等科目。
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