问题已解决
購買金稅盤的會計分錄怎么做
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金稅盤和稅控盤共480元的賬務(wù)處理:
購入金稅盤和報稅盤時,
借:管理費用480
貸:銀行存款/現(xiàn)金480
抵減增值稅稅額,
借:應(yīng)交稅費——應(yīng)交增值稅(減免稅款)480
借:管理費用 -480
2019 04/11 07:57
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84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 08:16
可是有一張發(fā)票認證了,還能抵扣嗎
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 08:25
原則是可以全額抵減,你認證申報沒,認證不要去申報這個就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 08:40
沒申報
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 08:46
那就不要申報這個進項,不填寫這張稅額
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84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 09:21
我上邊分錄做一筆可以嗎,借,應(yīng)交稅費~應(yīng)交增值稅~減免稅款,貸,庫存現(xiàn)金
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 09:21
金稅盤和稅控盤共480元的賬務(wù)處理:
購入金稅盤和報稅盤時,
借:管理費用480
貸:銀行存款/現(xiàn)金480
抵減增值稅稅額,
借:應(yīng)交稅費——應(yīng)交增值稅(減免稅款)480
借:管理費用 -480
按這個做
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 09:33
貸:管理費用-480
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 09:52
借方不是貸方,這個損益科目做借方負數(shù)不要做貸方
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 10:29
借:借,應(yīng)交稅費~應(yīng)交增值稅~減免稅款,貸:管理費用-480,這樣對嗎
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 10:30
沒有貸方啊,抵減增值稅稅額,
借:應(yīng)交稅費——應(yīng)交增值稅(減免稅款)480
借:管理費用 -480
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 10:39
都做借方,我有點懵了,遞減時都做借方
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 10:40
沒有貸方這個管理費用不能做貸方
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/11 10:44
是這樣嗎,憑證正確嗎
FAILED
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/11 10:45
是的,填寫這個就可以
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