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增值税发票开负数之后账务处理?
释义
增值税发票开负数之后账务处理?开具增值税负数发票做的帐务处理如下:(1)如果已支付货款,对方退还货款借:银行存款贷:库存商品或原材料贷:应交税费-应交增值税-进项税转出(2)未支付货款借:应付账款-**单位贷:库存商品或原材料贷:应缴交税费-应交增值税-进项税转出还有不懂的吗?
该内容由 杨振军律师 和 律说律答 共创回答
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