问题已解决
月底銷項稅大于進(jìn)項稅 結(jié)轉(zhuǎn)分錄怎么寫
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月末先計算
應(yīng)交增值稅=本月銷項稅-(本月進(jìn)項-本月進(jìn)項轉(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-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費-未交增值稅
下月交稅分錄
借:應(yīng)交稅費-未交增值稅
貸:銀行存款
2023 10/05 16:22
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84785020 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/05 16:44
直接用余額進(jìn)項結(jié)轉(zhuǎn)嗎?進(jìn)項和銷項不用先結(jié)轉(zhuǎn)再進(jìn)行余額結(jié)轉(zhuǎn)嗎?
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/05 16:46
意思是按計算的出的應(yīng)交增值稅結(jié)轉(zhuǎn),進(jìn)項和銷項不用結(jié)轉(zhuǎn)平的
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