暂估和开票的区别,最近很多小伙伴都在关注这个问题,下面由职称评审网为大家整理相关内容,一起来看看。
暂估与开票的差异
答:暂估入库应按不含税价暂估入库,暂估入库凭证?以下附件为入库单。以暂估入库单为分录:
借:原材料:**材料;
贷款:应付账款--暂估应付账款-------临时入库单附在凭证后作为附件;
-1.发票来了,先开红冲入库单,冲掉原估值入库金额,按红冲入库单分录
借:原材料 :**材料;(红字)
贷款:应付账款--暂估应付账款暂估应付账款 (红字)----将红冲入库单附在凭证后作为附件,
2--2.同时,根据发票上的不含税金额,开一张蓝字入库单,附在发票后面,用发票和蓝字入库单,做分录:
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材**材料;
借款;应纳税--应缴增值税(进项税);
贷款:应付账款:**单位(现金、银行存款)发票到来后,蓝字入库单和发票是凭证的附件。
如何调整暂估金额与发票金额的差异?
答:1.先红冲你暂估的分录
2.根据实际发票重新分录
如果暂估金额与发票金额相差较大,则会影响成本结转。但前期成本已经结转,只要全年没有问题,材料成本只能通过后期调整。
问:原材料暂估原材料 7223.38 (数量:535)发票原材料12222.91(数量:446.91)具体分录该怎么办?
答:你估计入库时会入库
摘要:XX公司购买估价入库
借:原材料/库存商品 (数量535) 7223.38
贷款:应付账款--XX (数量535)7223.38
如何调整暂估金额与发票金额的差异?
实际收到发票时实际收到发票
摘要:冲出XX年XX月XX号凭证 估价入库(冲数4466.91)
借:原材料/库存商品 (红字) 12222.91
贷款:应付账款--XX (红字) 12222.91
做发票价格
摘要:XX公司购入
借:库存商品:借: (数量446.91)12222.91
贷款:银行存款/现金: (数量446.91) 12222.91
样品库存商品数量为88.09,负4999.53
若材料已使用,或库存商品已销售,月末库存余额应冲出88.09
主营业务成本按数量调整
摘要:修正X:X年XX日XX少计成本金额(只调金额不调数量)
借:主营业务成本 4999.53
贷款:原材料/库存商品: 4999.53
估值入库88.09余额 发票什么时候进来调整?
以上是关于暂估与发票的差异。围绕这一知识点,小编还解释了如何调整暂估金额与发票金额的差异?你也可以一起学习这个延伸问题。职称评审网络不断更新。有需要的学生不妨注意。