“货到票未到”与“票到货未到”是企业材料采购业务中常见的现象,这里的“货”是指企业购进的货物,“票”是指购进货物的增值税发票。一、货到票未到例:某工业企业购进材料一批,增值税税率为17%,货已到且验收入库,月终发票未到。财务暂估价入帐,估价10000元(不含税)。作分录: “Goods arrive at the ticket not ” and “Ticket arrival not ” is a common phenomenon in enterprise materials procurement business, where “goods ” refers to the goods purchased by the enterprise, “ticket ” is Refers to the purchase of value added tax invoices. First, the goods did not arrive to the case Example: a batch of materials purchased by an industrial enterprise, the VAT rate of 17%, the goods have been and acceptance storage, the invoice has not yet arrived. Financial provisional valuation, valuation of 10,000 yuan (excluding tax). Make entries: