What's the matter with the hotel list invoice 100?

1, the drawer (payee) offers a discount, regardless of the score, but is unwilling to go through the formalities of issuing a red ticket for rebate.

2. The reimburser deliberately asked the drawer to open more tickets so as to make a false report when reimbursing.

It is common that the invoice amount is greater than the payment amount. When accounting treatment, it should be recorded according to the actual payment amount. If the invoice amount is greater than the payment amount, it will not be affected. If the invoice amount is less than the payment amount, the invoice should be reissued.

From the management point of view, it is necessary to strictly review the amount of purchased items to prevent the above-mentioned second situation from happening.

Invoice amount is greater than actual amount:

You can contact the other party, return it to the other party, and then ask the other party to issue a correct invoice again.

If the other party is unwilling to reopen, it can also be accounted for according to this invoice, and the extra input tax will be deducted according to the normal certification. The input tax corresponding to the excess part is declared as input tax transfer, and the excess part can be linked to other payables and then transferred to non-operating income. Still according to the actual amount.