Debit: negative amount of accounts receivable loan: negative amount of main business income payable tax-negative amount of value-added tax (output) payable.
Hope the landlord will adopt it
Shenyang Kingdee Finance will answer your questions.
Cross-month red-letter invoices are re-issued with how to make accounting entries in the opposite direction, or you can write accounting entries in red ink. The other party's voucher should be taken back, but not as the original voucher. Instead, the two copies returned and the last two copies of the red-ink invoice should be kept together as the reference materials of the tax authorities. I just did it a while ago, and the national tax official said that it was done. I hope it can help you.
How to write the summary of accounting entries for issuing red-ink invoices according to your business type
You can write: correct the previous sales income.
You can write: Write down the sales revenue before.
You can write: return goods.
wait for
How to make accounting entries for red-ink invoices to wash away your original income, cost and taxes.
That is, negative vouchers.
In this way, the negative tax payable by the lender is the tax credit.
VAT declaration, please ask the tax bureau lobby.
1 1 month sales are returned, and red-ink invoices are issued in the following year 1 month. How to make accounting entries? Just make the same entries when selling in red.
Borrow bank deposit and loan income tax; Borrow cost, borrow inventory. They are all scarlet letters
Generally, the accounting treatment is based on the time when the red-ink invoice is issued.
The seller issues red-ink invoices regardless of how to make accounting entries for the return of goods. Hello, I will answer your questions through the online school:
You are talking about sales discount. Accounting entries made according to the special red VAT invoice are as follows:
Debit: main business income
Taxes payable-VAT payable (output tax)
Loans: accounts receivable, etc.
If you take the accounting qualification certificate class, choose the online teaching method, study at any time, be flexible, make full use of the fragmented time to study, and have high efficiency. You can not only attend classes, but also coach and answer questions all the time. Now there are many face-to-face classes, which are mixed. Fortunately, your money is not wasted. If it is not good, it will be a waste of water. In addition, it will take a lot of trouble to attend the class on the spot. If you don't understand it, you will pass. If you can't keep up with it step by step, the teacher will leave after class. It is almost impossible to ask questions. Online training is different. 448 yuan, please ask a tutor who can answer questions at any time, answer questions all the time, supervise the study all the time, pass the counseling package, and review in three rounds:
In the first round, focus on the basic knowledge of various subjects.
The second round, crazy to do the problem.
In the third round, leave a week to check and fill in the gaps.
The first round is mainly to master knowledge and put more knowledge points in your head. The second round, combing the knowledge points, finally reached perfection, and the third round was ready for the exam.
The accounting entry of new year's invoicing is directly regarded as this year's income after invoicing.
Debit: other payables 1500
Loan: income from main business
Taxes payable-VAT payable
How to make accounting entries for New Year's expense invoices According to the accrual basis, the expenses of the current year should be deducted before tax in the current year, and the expenses should be accrued first last year.
How to make an accounting entry for the special red-ink VAT invoice? The accounting entry for the special red-ink VAT invoice is made according to the negative number of the original entry (financial software). If it is manual, it is enough to make the original reverse entry.
How to make accounting entries for the payment after receiving the red-ink invoice issued by the other party: bank deposit/cash on hand, etc.
Loan: raw materials
Taxes payable-VAT payable (input tax transferred out)