发票已开，款未收到怎么做会计分录？？-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	发票已开，款未收到怎么做会计分录？？
释义	发票已开，款未收到怎么做会计分录？？1.如果商品交易已经完成，销售发票已经开了，但未收到货款做：借：应收账款：单位；贷：应交税费：应交增值税：销项税；贷：主营业务收入；2.待收到货款做：借：银行存款；贷：应收账款：单位根据会计分录涉及账户的多少，可以分为简单分录和复合分录。简单分录是指只涉及两个账户的会计分录，即一借一贷的会计分录；复合分录是指涉及两个（不包括两个）以上账户的会计分录。以上就是我为大家总结的内容，希望大家明白。该内容由杨振军律师和律说律答共创回答
随便看	车祸肇事者逃逸治疗费用找谁垫付交通事故对方逃逸可以报医保吗车祸肇事者逃逸如何报治疗费用交通肇事者逃逸医疗费谁来承担第三方肇事逃逸医疗费用谁来承担合作医疗车祸肇事者逃逸报销吗交通事故逃逸医药费谁负责？在小区里摆地摊有人管吗？便利店卖过期食品如何赔偿？一个东西卖两家是什么罪？一车多卖刑事还是民事一房多卖是什么罪一房多卖是否构成犯罪一房多卖是否构成犯罪一房多卖构成刑事犯罪吗强买强卖是什么罪强卖强买是什么罪一车多卖属于诈骗罪吗？出现一房多卖构成刑事犯罪吗强买强卖罪团伙怎么量刑强买强卖是什么罪一房多卖是否构成犯罪一房多卖涉嫌什么罪一房多卖构成犯罪吗？一房多卖属于犯罪吗 application for invalidating judgment application for invalidation application for loans application form for approval of compulsory summon to court application form for approval of detention application form for approval of search application form for approval of summon to court application form for assignment of registered trademark application form for engaging foreigners as employees application form for reexamination of rejected assignment application form for reexamination of rejected renewal application for modification application for naturalization application for nullification application for objections to payment application for patent application for postponement application for public summons application for reconsideration application for renewal application for renewal of registration application for resignation application for retrial application for review application for shares

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