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货物已到发票未到如何入账

更新时间: 2020-11-07 00:00:00     

货物已到发票未到入账方法:先做入库手续,会计没有发票不能记帐。做材料、商品暂估入账:借:原材料/库存商品不包括进项税,贷:应付账款-材料、商品暂估入账下月初用红字冲转这笔分录。货到票未到,货款已付,平时会计先不做账务处理。月末发票仍然未到,月末做估价入账,借:原材料-XX材料、贷:应付账款-估价入账款。下月初使用红字发票冲出原来估价入账,等收到发票后在做账务处理,票未到时:借:应付账款、货:银行存款。收到票时:借:原材料、应交税金-进项、贷:应付账款。

关键词: 货物 发票 如何 入账

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