主营业务收入记借方还是贷方,要分情况说明的。 1)发生销售收入时,分录如下, 借:银行存款/应收账款 贷:主营业务收入 应交税费-应交增值税 这时的主营业务收入记贷方。 2)月末结转时, 借:主营业务收入 贷:本年利润 这时的主营业务收入记借方。 持有至到期投资底稿模板.xls https://max.book118.com/share/2021/0729/7113125022003152.shtm 长期应收款底稿模板.xls https://max.book118.com/share/2021/0729/5220011031003321.shtm 长期股权投资底稿模板.xls https://max.book118.com/share/2021/0729/6140124024003222.shtm 投资性房地产底稿模板.xls https://max.book118.com/share/2021/0729/8076032020003126.shtm 固定资产底稿模板.xls https://max.book118.com/share/2021/0729/6142135024003222.shtm 在建工程底稿模板.xls https://max.book118.com/share/2021/0729/7116154022003152.shtm 工程物资底稿模板.xls https://max.book118.com/share/2021/0729/8102052020003126.shtm 无形资产底稿模板.xls https://max.book118.com/share/2021/0729/8103067020003126.shtm 固定资产清理底稿模板.xls https://max.book118.com/share/2021/0729/8103124020003126.shtm 开发支出底稿模板.xls https://max.book118.com/share/2021/0729/6153224024003222.shtm 商誉底稿模板.xls https://max.book118.com/share/2021/0729/7130155022003152.shtm 长期待摊费用底稿模板.xls https://max.book118.com/share/2021/0729/5241311031003321.shtm 递延所得税资产底稿模板.xls https://max.book118.com/share/2021/0729/8110033020003126.shtm 生产性生物资产底稿模板.xls https://max.book118.com/share/2021/0729/6202015024003222.shtm 其他非流动资产底稿模板.xls https://max.book118.com/share/2021/0729/6203001024003222.shtm 营业收入底稿模板.xls https://max.book118.com/share/2021/0729/8114040020003126.shtm 营业成本底稿模板.xls https://max.book118.com/share/2021/0729/6214014024003222.shtm 税金及附加底稿模板.xls https://max.book118.com/share/2021/0729/6214020024003222.shtm 销售费用底稿模板.xls https://max.book118.com/share/2021/0729/8123003020003126.shtm 管理费用底稿模板.xls https://max.book118.com/share/2021/0729/5313020031003321.shtm 财务费用底稿模板.xls https://max.book118.com/share/2021/0729/7146016022003152.shtm 资产减值损失底稿模板.xls https://max.book118.com/share/2021/0729/5313030031003321.shtm |
|