问题已解决
借應(yīng)交稅費/應(yīng)交增值稅,轉(zhuǎn)出未交增值稅貸應(yīng)交稅費/未交增值稅這是上_年的,進項稅額已經(jīng)交過,錢了,這個科目轉(zhuǎn)出未交增值稅是不是錯了,正確的是以前年度損益調(diào)整,貸應(yīng)交稅費/應(yīng)交增值稅/進項稅額轉(zhuǎn)出,前面分錄是不是用負數(shù)紅字沖銷,做后者正確分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
你好 具體是什么業(yè)務(wù)情況,是繳納以前的嗎
2019 10/30 11:25
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/30 11:31
2018年12月進項己經(jīng)轉(zhuǎn)出了,錢也己經(jīng)付過了,前面借方科目未交增值稅錯了,改進項稅額轉(zhuǎn)出,
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
小惑老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/30 11:49
之前分錄怎么處理的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/30 11:55
就是第一筆分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/30 11:57
借應(yīng)交稅費/未交增值稅貸銀行存款
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
小惑老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/30 17:37
沒太明白,是進項轉(zhuǎn)出做成你這筆分錄了嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/30 19:17
是的
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
小惑老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/30 20:04
那你把這筆分錄沖紅做進項稅額轉(zhuǎn)出處理
借:成本費用
貸:應(yīng)交稅費-進項稅額轉(zhuǎn)出
![](/wenda/img/newWd/sysp_btn_eye.png)