问题已解决
進(jìn)項(xiàng)稅額轉(zhuǎn)出這個三級明細(xì)科目是一直有余額的嗎?還是轉(zhuǎn)到應(yīng)交稅費(fèi)-未交增值稅這個二級科目了
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進(jìn)項(xiàng)稅額轉(zhuǎn)出這個三級明細(xì)科目是一直有余額的。不用管他
2023 11/05 09:03
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2023 11/05 10:09
三級科目貸方轉(zhuǎn)出多交的增值稅,借方轉(zhuǎn)出未交的增值稅這兩個科目是什么情況下用的,月末需要結(jié)轉(zhuǎn)嗎?
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2023 11/05 10:12
正確申報就行了,不用管余額
月末先計算
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
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