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老師,您好,請(qǐng)問計(jì)提增值稅的和實(shí)繳增值稅有誤差,實(shí)際比計(jì)提多了2分錢,如何做分錄,
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你好,你需要補(bǔ)計(jì)提0.02的增值稅
2019 05/17 10:22
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84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/17 10:24
那計(jì)提的時(shí)候按照發(fā)票數(shù)來計(jì)提的情況
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:25
你好,因?yàn)閷?shí)際繳納的比計(jì)提的多了,所以需要補(bǔ)計(jì)提的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/17 10:31
那計(jì)提的時(shí)候做得分錄是?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:34
你好,是小規(guī)模,還是一般納稅人?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/17 10:35
小規(guī)模
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:36
你好
借;應(yīng)收賬款 等科目 貸; 應(yīng)交稅費(fèi)-應(yīng)交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/17 10:41
??
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:46
你好,針對(duì)這個(gè)有什么疑問嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/17 10:51
?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:53
你好,因?yàn)槭钦{(diào)整增值稅,那貸方就是應(yīng)交稅費(fèi)——應(yīng)交增值稅
而借方通常是通過應(yīng)收賬款來調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/17 10:54
那我是按照發(fā)票來計(jì)提的情況
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 10:55
你好,是因?yàn)榘窗l(fā)票來計(jì)提,但是實(shí)際繳納的比計(jì)提的多了0.02,所以需要補(bǔ)計(jì)提,就需要做上面的調(diào)整分錄的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 05/17 10:56
那這樣的情況,實(shí)際的應(yīng)交稅費(fèi)就和發(fā)票的稅額對(duì)不上了?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 11:00
你好,是的,需要根據(jù)實(shí)際繳納稅款對(duì)賬面做調(diào)整,使得賬面與申報(bào)表數(shù)據(jù)一致才是的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/17 11:12
好的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 05/17 11:16
祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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