问题已解决
老師帳套里的待抵扣進(jìn)項(xiàng)稅額就是報(bào)表里的期末留抵稅額是不是?
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不是
待抵扣是輔導(dǎo)期納稅人
當(dāng)月認(rèn)證當(dāng)月不能抵扣的
留底看轉(zhuǎn)出未交增值稅
2024 08/31 13:39
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84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 08/31 13:46
那老師我認(rèn)證了沒抵扣,因?yàn)闆]有銷項(xiàng)稅,那這沒抵扣的怎么做分錄啊
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/31 13:47
借轉(zhuǎn)出未交增值稅
貸進(jìn)項(xiàng)
三級(jí)科目
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84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/31 13:49
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅2628.24
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅2628.24
借:應(yīng)交稅費(fèi)-待抵扣進(jìn)項(xiàng)稅額112159.8
待:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額112159.8
這樣的分錄對(duì)不對(duì)老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/31 13:52
哦那我這邊沒抵扣的112159.8
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅112159.8
待:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額112159.8
這樣才對(duì)是吧老師
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/31 13:59
你好
第二個(gè)是正確的
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84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/31 14:01
那轉(zhuǎn)出未交增值稅的金額就是報(bào)表里留抵稅的金額,她倆是不是一致的老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/31 14:06
還有老師那這筆抵扣了,分錄怎么做?
2個(gè)問題老師麻煩一并回復(fù)一下
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/31 14:12
一致
借銷項(xiàng)
貸轉(zhuǎn)出未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/31 14:15
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額112159.8
待:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅112159.8
懂了謝謝老師
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 08/31 14:20
不用客氣
周末愉快
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