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问题	来合同没来钱怎么入账
释义	主要是要看合同，按合同约定的日期确认收入金额，计账为：借：应收账款，贷：主营业务收入，应缴税费-增值税-销项税额。对方未按合同约定付款，应当及时向对方主张权利，要求对方及时付款，对方仍不支付的，可按合同约定起诉，向对方主张违约责任。法律依据公开发行证券的公司财务报告的一般规定第二十八条
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