哪些收据可以入账？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	哪些收据可以入账？
释义	法律分析：实际发生经济业务的收据都是可以入账的，比如销售货物收取货款的收据，发生费用支出取得对方开具的收据。销售货物收取货款的收据账务处理是，借：库存现金等科目，贷：主营业务收入，应交税费—应交增值税。法律依据：《中华人民共和国税收征收管理法》第四十七条税务机关扣押商品、货物或者其他财产时，必须开付收据；查封商品、货物或者其他财产时，必须开付清单。
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