问题已解决
老師,請問一下,之前會計申報9月份增值稅的時候,申報表上上期留底稅額是不是應(yīng)該等于余額表上應(yīng)交增值稅的期初余額么?
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上期留抵等于就是您上期進項稅額-銷項稅額的數(shù)據(jù)
2019 10/28 10:51
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2019 10/28 11:00
老師,您看一下之前記賬有沒有問題啊,之前會計沒有用轉(zhuǎn)出未交增值稅,所以銷項稅額還有余額,她是用已交增值稅來繳納稅款的,怎么樣才能把銷項和進項作平和正確呢,麻煩了
FAILED
FAILED
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2019 10/28 11:08
結(jié)轉(zhuǎn)銷項稅額、進項稅額
結(jié)轉(zhuǎn)進項時借:應(yīng)交稅費一-應(yīng)交增值稅-- 轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費一應(yīng)交增值稅一 進項稅額
結(jié)轉(zhuǎn)銷項時借:應(yīng)交稅費一應(yīng)交增值稅- 銷項稅額
貸:應(yīng)交稅費一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅結(jié)轉(zhuǎn)進項稅轉(zhuǎn)出時
借:應(yīng)交稅費一 應(yīng)交增值稅一 進項稅額轉(zhuǎn)出貸:應(yīng)交稅費一應(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- 應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅貸:應(yīng)交稅費-一未交增值稅
繳納時借:應(yīng)交稅費一未交增值稅 貸:銀行存款
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2019 10/28 11:11
這個我懂,就是之前會計做的我不知道怎么做平,老師可以幫我做平一下嗎,帶數(shù)字,謝謝
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2019 10/28 11:23
你把之前的錯誤的紅沖了,然后按照正確來做就可以了
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2019 10/28 11:28
這個是有紅沖的是嗎
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2019 10/28 11:31
嗯,先把錯的紅沖,然后按照正確的來調(diào)整
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