没有发票可以记账吗?最近很多朋友关注这个问题。以下是职称评审网整理的相关内容。我们来看看。
没有发票可以记账吗?
答:首先暂时估计仓库,当有发票冲洗时,找到获得发票的方法。如果收入和成本匹配适中,没有发票,只能反映在内部账户中。外部账户必须在年底取得发票,否则年底没有发票成本,不能确认为成本,需要增加部分企业所得税。
附注:暂估入库货物已到达,发票未到达的会计处理方法:
首先,按照双方合同约定的价格或计划价格进行暂估和借记"库存商品",贷记"应付账款"主题。下个月初,相反的会计分录将被冲回。如果发票连续几个月未到达,但库存已收到或销售,仓储部门和财务部门仍进行临时估计和会计处理。收到时,仓库部门可以按临时估价出具仓库清单,财务部门可以根据该清单进行会计处理。
借:库存商品
贷款:应付账款--暂估应付款
冲回相反的会计分录:
借款:应付账款--暂估应付款
贷款:库存商品
如何将发票金额小于以前的暂估金额进行暂估?
1.根据收到的材料暂估
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XX
贷款:应付账款-材料暂估
2.本月按材料发票核算;
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XX
借款:应纳税-应纳增值税(进项税)
贷款:应付账款(或银行存款)
3.上个月用红字冲销暂估凭证;
借: 原材料
贷: 应付账款-材料暂估(原分录原路冲回)
在阅读了上述文章的详细分析后,你应该对没有发票的临时估计有自己的收获和理解。还有很多这种类型的财务知识职称评估网络,感兴趣的朋友不妨来官方网站订阅相关课程来学习和改进。