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老師,應(yīng)交稅費-未交增值稅進(jìn)負(fù)債科目?最終進(jìn)不進(jìn)費用(稅金及附加)?
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你好,應(yīng)交稅費-未交增值稅進(jìn)負(fù)債科目,不需要通過稅金及附加核算 的
2020 07/13 15:42
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 15:47
只是負(fù)債,不是費用
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 15:49
老師,只有銷項稅沒有進(jìn)項稅,稅金直接進(jìn)入借應(yīng)收賬款 貸:應(yīng)交稅費-未交增值稅是不可以?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 15:59
你好,不可以
銷項稅額是這樣做分錄的
借;應(yīng)收賬款 ,貸;主營業(yè)務(wù)收入 , 應(yīng)交稅費—應(yīng)交增值稅(銷項稅額)
然后做銷項稅額的結(jié)轉(zhuǎn)分錄
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 16:53
老師,借結(jié)轉(zhuǎn)分錄是借:應(yīng)交稅費-銷項稅額 貸:應(yīng)交稅費-未交增值稅?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 16:55
你好,結(jié)轉(zhuǎn)分錄是
借;應(yīng)交稅費—應(yīng)交增值稅(銷項稅額),貸;應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
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
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 19:41
哦哦,老師月末結(jié)轉(zhuǎn),如果有進(jìn)項稅分錄是這樣的嗎?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 19:48
你好,如果有進(jìn)項稅額,這樣做結(jié)轉(zhuǎn)分錄
借;應(yīng)交稅費—應(yīng)交增值稅(銷項稅額),貸;應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額),應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
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
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 14:34
進(jìn)項稅和銷項稅差額進(jìn)入應(yīng)交稅費_應(yīng)交增值稅(轉(zhuǎn)出未來增值稅)?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/14 14:42
你好,是的,是這樣的
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 14:43
謝謝,鄒老師。
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/14 14:48
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 14:50
老師,月末結(jié)轉(zhuǎn)摘要這樣寫月末結(jié)轉(zhuǎn)稅費?可以不?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/14 14:56
你好,可以這樣寫摘要的
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84785042 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 14:58
謝謝鄒老師。
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/14 15:03
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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