问题已解决
購進(jìn)進(jìn)項(xiàng)稅,我全部做進(jìn)應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅,然后次月需要多少進(jìn)項(xiàng),再結(jié)轉(zhuǎn)多少進(jìn)項(xiàng),未認(rèn)證抵扣的,期末進(jìn)項(xiàng)稅會有余額,可以嗎,這個分錄對嗎 借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅 應(yīng)交稅費(fèi)-未交增值稅
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你好同學(xué)!這個是不對的。進(jìn)賬金額一般都是月末銷項(xiàng)稅額出來以后就確定進(jìn)項(xiàng)了。進(jìn)項(xiàng)和銷項(xiàng)期末應(yīng)該是零。
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅
差額計入應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅
再把應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅結(jié)轉(zhuǎn)的未交增值稅
2023 10/15 04:46
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2023 10/15 04:48
假如應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅在借方。
則 借應(yīng)交稅費(fèi)-未交增值稅
貸應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅
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