问题已解决
在未交增值稅結(jié)轉(zhuǎn)表中,銷項稅額小于進(jìn)項稅額時,會計分錄怎么寫
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你好 結(jié)轉(zhuǎn)進(jìn)項時
借:應(yīng)交稅費一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅 貸:應(yīng)交稅費一應(yīng)交增值稅一進(jìn)項稅額
結(jié)轉(zhuǎn)銷項時
借:應(yīng)交稅費- 應(yīng)交增值稅一 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(jìn)項稅轉(zhuǎn)出時
借:應(yīng)交稅費一應(yīng)交增值稅一 進(jìn)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)交稅費一應(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- -未交增值稅貸:銀行存款
2020 05/12 16:33
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84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 05/12 17:02
如果本期銷項小于進(jìn)項時,并有上期留抵稅,要怎么寫會計分錄啊
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meizi老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 05/12 17:05
你好 看上面 你轉(zhuǎn)到 轉(zhuǎn)出未交增值稅科目余額在借方,代表留抵,不用再做賬;
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