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應(yīng)交稅費(fèi)轉(zhuǎn)出未交增值稅科目在借方貸方這搞不明白
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你好 結(jié)轉(zhuǎn)進(jìn)項(xiàng)時(shí)
借:應(yīng)交稅費(fèi)一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅 貸:應(yīng)交稅費(fèi)一應(yīng)交增值稅一進(jìn)項(xiàng)稅額
結(jié)轉(zhuǎn)銷項(xiàng)時(shí)
借:應(yīng)交稅費(fèi)- 應(yīng)交增值稅一 銷項(xiàng)稅額 貸:應(yīng)交稅費(fèi)一應(yīng)交增值稅一轉(zhuǎn)出未交增值稅
結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅轉(zhuǎn)出時(shí)
借:應(yīng)交稅費(fèi)一應(yīng)交增值稅一 進(jìn)項(xiàng)稅額轉(zhuǎn)出 貸:應(yīng)交稅費(fèi)-一應(yīng)交增值稅一轉(zhuǎn)出未交增值稅
1)如果轉(zhuǎn)出未交增值稅科目余額在借方,代表留抵,不用再做賬;,
2)如果轉(zhuǎn)出未交增值稅科目余額在貸方,代表應(yīng)該繳納的,應(yīng)先做如下結(jié)轉(zhuǎn)分錄:
借:應(yīng)交稅費(fèi)一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅貸:應(yīng)交稅費(fèi)一未交增值稅
繳納時(shí)借:應(yīng)交稅費(fèi)- -未交增值稅貸:銀行存款 你可以參考這個(gè)來(lái)結(jié)轉(zhuǎn)的
2019 06/03 15:41
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2019 06/03 19:52
月末結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅,銷項(xiàng)稅。
結(jié)轉(zhuǎn)到轉(zhuǎn)出交增值稅科目上
使應(yīng)交稅費(fèi)~進(jìn)項(xiàng)稅【銷項(xiàng)稅】科目余額是0
由應(yīng)交稅費(fèi)~轉(zhuǎn)出未交增值稅的借貸方來(lái)判斷是否交稅
這樣理解對(duì)嗎
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2019 06/03 20:32
是的!就是這樣理解!
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