问题已解决
月末為什么要結(jié)轉(zhuǎn)增值稅 怎么結(jié)轉(zhuǎn)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/20/63/32_avatar_middle.jpg?t=1651203977)
(銷項和進(jìn)項在“應(yīng)繳稅費 -- 應(yīng)繳增值”一個賬戶上,余額可能是正數(shù)或負(fù)數(shù)。月末都要將余額轉(zhuǎn)入:《應(yīng)繳稅費 -- 未交增值稅》科目,月末,《應(yīng)繳稅費 -- 應(yīng)繳增值稅》科目余額應(yīng)該是0)
3、如果,月末《應(yīng)繳稅費 -- 應(yīng)繳增值稅》科目余額是正數(shù)(余額在貸方)則:
借:應(yīng)繳稅費 -- 應(yīng)繳增值稅 -- 轉(zhuǎn)出未交增值稅
貸:應(yīng)繳稅費 -- 未交增值稅
4、如果,月末《應(yīng)繳稅費 -- 應(yīng)繳增值稅》科目余額是負(fù)數(shù)(余額在借方)則:
借:應(yīng)繳稅費 -- 未交增值稅
貸:應(yīng)繳稅費 -- 應(yīng)繳增值稅 --轉(zhuǎn)出未交增值稅
如果月末《應(yīng)繳稅費 -- 未交增值稅》余額在借方(負(fù)數(shù))說明該余額要下月留抵;
如果月末《應(yīng)繳稅費 -- 未交增值稅》余額在貸方(正數(shù))說明該余額就是本月要交稅的數(shù)額;
2019 04/15 09:55
![](/wenda/img/newWd/sysp_btn_eye.png)