Reversed Income Voucher (Ordinary Invoice):
Debit: Accounts receivable (in red ink)
Loan: income from main business (in red)
How to make an account after the cross-month invoice is invalidated? There are two ways to deal with cross-month invalid invoices:
1. Ordinary invoice: under the premise of recovering the invoice to be voided, negative output will be performed in the system.
2. Special invoice: You need to go to the tax bureau to open a "red-ink invoice application form", and then you can "negative output" in the system.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
How to book the purchased goods before the invoice arrives, and how to book the goods after the invoice arrives.
Borrow: inventory goods, etc.
Credit: Accounts Payable-Estimated Entry
invoice for purchase
Write down the estimate first.
Debit: inventory goods and other negative numbers.
Credit: Accounts Payable-Estimated Negative Entry
Then keep an account according to the invoice.
How to make an account of an invalid invoice that is missed by the tax control system? If the invoice was issued last month, it should have been invalidated long ago, but it didn't. Then you can only keep an account according to the normal billing business and confirm the income.
Then this month, a red-ink invoice will be reissued for write-off, and the bookkeeping will also directly write off last month's vouchers.
How to make an account without an invoice 1? You can make an account without an invoice, but you have to collect it after income tax, which means that the total amount of invoices underpaid will have to pay 25% more corporate income tax.
2. If you are not worried about the auditor's discovery, you can use other invoices instead (but it must also meet the entry criteria). It is generally recorded according to the contents of the invoice.
There is no receipt for this shopping. Please refer to the article 1. Sales that meet the requirements, whether invoiced or not, are regarded as invoiced, and the output tax is paid like invoicing.
4. If you keep accounts according to the standard and pay taxes regardless of whether the invoice is issued or not, it is not a problem whether you pay the money to the public account.
5. Invoice will be issued in any case in the future, and the tax will be about 5%- 17% when invoicing, but the enterprise income tax will be more than 25% if not invoiced. You can calculate which one is cost-effective.
How to make account loans when purchasing invoices; Management fee-other 1 1
Credit: cash 1 1
Transport invoice how to do accounts, how to do it separately is better. Of course, we can do it together, but the freight should be done according to the following items:
Borrow: raw materials or costs
Borrow: Taxes payable-VAT payable (input tax)
Credit: cash
Note that freight deduction is to directly multiply the freight rate by 7%, and do not convert anything including tax.
How to make an account of freight invoices is included in the input tax according to 7% of the invoice amount, and the face value MINUS the input tax is included in the corresponding subjects, such as costs and expenses.
How to make accounts of local tax invoices? Generally, quota invoice has stubs. Look at the invoice carefully, but it's too small, and it's very troublesome to bind the voucher. Therefore, under normal circumstances, the amount contained in the invoice is used as the accounting voucher, and the consumption list is attached as the original voucher for accounting. As the above friend said, most of the barreled invoices are single-linked, which are generally provided to customers, and no invoice stub is used for unit bookkeeping. It is suggested that other settlement vouchers, such as consumption list, should be used as the original vouchers, and the monthly drum ticket summary data should be used as the accounting vouchers to ensure the matching relationship between the original vouchers and accounting vouchers. I work in the local tax, and I really feel sorry for the taxpayers. The reason why the tax authorities have this strategy is really because some taxpayers have incorrect thinking, so I appeal to taxpayers to facilitate others, which is already convenient.
How to record the meal invoice should be included in different accounting subjects according to the classification of beneficiaries.
(1) If it is an invoice for company employees' meals, it should be included in the management expenses-welfare expenses account.
The accounting entries are as follows:
Borrow: management fee-welfare fee
Loan: bank deposit/cash
(2) If it is the company's meal invoice for entertaining customers, it should be included in the management expenses-business entertainment expenses.
Borrow: management expenses-business entertainment expenses
Loan: bank deposit/cash
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Specifically, it includes: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses and other management expenses incurred during the preparation period.