问题已解决
請樸老師不要回答,其他老師麻煩回答一下!請問月末結(jié)轉(zhuǎn)增值稅是怎么結(jié)轉(zhuǎn)?那當(dāng)月的增值稅是下月初交,當(dāng)月怎么做分錄?
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月末先計(jì)算
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
2023 05/11 09:55
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84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/11 10:14
老師應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)和應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)不用結(jié)轉(zhuǎn)到應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅嗎?因?yàn)槟闵厦娴膽?yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅明細(xì)沒有平
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 05/11 10:18
不用結(jié)轉(zhuǎn)平的,正確申報(bào)就是了。轉(zhuǎn)平會增加你很多工作量,而且會把你整蒙圈
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84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/11 10:22
你這是事務(wù)工作這樣做吧?有利于會計(jì)是吧?那正規(guī)的應(yīng)該怎么做呢?
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84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/11 10:23
考試是這樣嗎?
FAILED
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 05/11 10:26
你現(xiàn)在的教材是怎么樣處理的,就按教材上做。
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84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/11 10:39
老師什么時(shí)候情況下會產(chǎn)生應(yīng)稅費(fèi)-增值稅(已交稅金)怎樣做分錄?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/11 10:42
就是在異地預(yù)交的時(shí)候
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84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 05/11 11:01
老師什么情況下會產(chǎn)生借:應(yīng)交稅費(fèi)-未交增值稅,貸:應(yīng)交稅費(fèi)-增長稅(轉(zhuǎn)出多交增值稅)在這個(gè)分錄之前,是怎那樣的分錄?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/11 11:07
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,就是分錄
借:應(yīng)交稅費(fèi)-未交增值稅,貸:應(yīng)交稅費(fèi)-增長稅(轉(zhuǎn)出多交增值稅)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/11 11:11
此是銷項(xiàng)和進(jìn)項(xiàng)稅怎么做分錄?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 05/11 11:15
看教材上是怎么做的哈,沒有明確說就不結(jié)轉(zhuǎn)平
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