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		<title>当期的费用次月收到发票如何记账？[会计实务]</title>
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		<description><![CDATA[当期的费用次月收到发票如何记账？ 1、当月发生的费用，不支付的不做账，支付的计入其他应收款] 借：其他应收款-xx单位 贷：银行存款 2、下个月才开发票 借：管理费用 贷：其他应收款-xx单位&#160; &#160; &#160; &#160; &#8230;.]]></description>
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		<title>当期留抵的账务处理怎么做？[会计实务]</title>
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		<description><![CDATA[当期留抵的账务处理怎么做？ 有留抵税额那&#8220;应交税金&#8212;&#8212;应交增值税&#8221;为借方余额，不需做帐务处理。] 留待下月实现了销项税额再自行抵扣。 增值税有销项税和进项税之分,进货时的增值税叫进项税,销售时的增值税叫销项税.期末汇总计算应交税金时 [&#8230;]]]></description>
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