Do you want to carry forward the cost of uninvoiced revenue?
Do you want to carry forward the cost of uninvoiced revenue? It still depends on the situation, and it is suggested that it can not be carried forward. The reason for this is the following:
1, your company has no sales, so there is no real business support. To put it bluntly, it is to falsely report income;
2. It is not easy to make accounts, and it is impossible to reduce inventory for no reason, and the inventory account is wrong;
The tax needs to be paid as soon as possible, and nothing else needs to be adjusted.
Fill in accounting vouchers:
Debit: cash or bank deposits or accounts receivable.
Loan: income from main business
Taxes payable-Taxable value-added tax (output tax)
Invoiced accounting entries for next month's unbilled income.
Unbilled income refers to the income that has been confirmed but has not been invoiced. The relevant entries are as follows:
1, at the time of sale:
Debit: accounts receivable (or bank deposits)
Credit: main business income-unbilled income
Taxes payable-VAT payable-output tax
Note: even if there is no invoice, you still have to pay taxes.
2. When invoicing, perform the offset processing of non-invoiced income:
Debit: main business income-unbilled income
Loan: main business income-* * company
Accounting treatment of general taxpayers' uninvoiced income
Do I have to pay taxes on income without invoices?
Income that has not been invoiced is taxable. In the voucher summary, indicate "no ticket income this month", and the accounting entries are the same as the billing income.
No ticket income, that is, no invoice income. General payers don't need invoices, and the income that has not been invoiced should be accounted for and taxed as the income that has been invoiced. When making accounts, it is based on the receipt and your performance certificate.
Generally speaking, because the sales volume is small and it is sales to natural persons, it has no practical significance to make out an invoice.
For example, ordinary taxpayers in the catering industry generally don't want invoices after eating. The resulting income is the uninvoiced income.