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支付智聯(lián)招聘年費(fèi),計(jì)入什么會(huì)計(jì)科目呢
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你好,計(jì)入長(zhǎng)期待攤費(fèi)用科目核算,然后按月攤銷(xiāo)計(jì)入管理費(fèi)用——招聘費(fèi)核算
2019 11/12 10:36
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84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:05
那么購(gòu)買(mǎi)筆記本電腦,是計(jì)入固定資產(chǎn)貸銀行存款?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:07
你好,是的,是這樣做分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:10
繳納增值稅及附加稅怎么做會(huì)計(jì)科目呢
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:14
你好
借;應(yīng)交稅費(fèi)——應(yīng)交增值稅,附加稅,貸;銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:16
增值稅進(jìn)項(xiàng)還是銷(xiāo)項(xiàng)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:20
你好,如果是一般納稅人
借;應(yīng)交稅費(fèi)——未交增值稅,附加稅,貸;銀行存款
如果是小規(guī)模
借;應(yīng)交稅費(fèi)——應(yīng)交增值稅,附加稅,貸;銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:21
這是上月已交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:22
這個(gè)月申請(qǐng)轉(zhuǎn)為小規(guī)模,那是要按一般納稅人呢還是
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:23
為什么是負(fù)數(shù)呢
FAILED
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 11/12 11:23
你好,繳納 的稅款是屬于一般納稅人期間的稅款?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:23
是要先計(jì)提?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:23
是的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:25
你好,如果是一般納稅人,需要做未交增值稅結(jié)轉(zhuǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:27
那要做兩筆是嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:28
你好,是的
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額),貸;應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額),應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅), 貸;應(yīng)交稅費(fèi)-未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:30
沒(méi)有看懂
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:30
你好,看不懂的地方具體是?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:30
我做的是這樣的
FAILED
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:31
你好,你這樣顯然是不對(duì)的,轉(zhuǎn)出未交增值稅還與城建稅對(duì)應(yīng)上了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:35
你所指的是這樣?
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/12 11:35
那附加稅是已經(jīng)計(jì)入應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)了?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/12 11:37
你好,你單位賬面沒(méi)有結(jié)轉(zhuǎn)之前銷(xiāo)項(xiàng)是5720.27,進(jìn)項(xiàng)稅額是5346.05?
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