没有发票可以记账吗？最近很多朋友关注这个问题。以下是职称评审网整理的相关内容。我们来看看。
没有发票可以记账吗？
答：首先暂时估计仓库，当有发票冲洗时，找到获得发票的方法。如果收入和成本匹配适中，没有发票，只能反映在内部账户中。外部账户必须在年底取得发票，否则年底没有发票成本，不能确认为成本，需要增加部分企业所得税。
附注：暂估入库货物已到达，发票未到达的会计处理方法：
首先，按照双方合同约定的价格或计划价格进行暂估和借记"库存商品"，贷记"应付账款"主题。下个月初，相反的会计分录将被冲回。如果发票连续几个月未到达，但库存已收到或销售，仓储部门和财务部门仍进行临时估计和会计处理。收到时，仓库部门可以按临时估价出具仓库清单，财务部门可以根据该清单进行会计处理。
借:库存商品
贷款:应付账款--暂估应付款
冲回相反的会计分录：
借款:应付账款--暂估应付款
贷款：库存商品
如何将发票金额小于以前的暂估金额进行暂估？
1.根据收到的材料暂估
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材XX
贷款：应付账款-材料暂估
2.本月按材料发票核算；
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材XX
借款:应纳税-应纳增值税(进项税)
贷款:应付账款(或银行存款)
3.上个月用红字冲销暂估凭证；
借： 原材料
贷： 应付账款-材料暂估(原分录原路冲回)
在阅读了上述文章的详细分析后，你应该对没有发票的临时估计有自己的收获和理解。还有很多这种类型的财务知识职称评估网络，感兴趣的朋友不妨来官方网站订阅相关课程来学习和改进。
