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#提問(wèn)#老師,增值稅本月進(jìn)項(xiàng)大于銷項(xiàng),怎么入賬
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一、借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
二、借:應(yīng)交稅費(fèi)——未交增值稅
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
2020 10/19 16:43
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 10/19 16:45
老師,是進(jìn)項(xiàng)稅額多
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 10/19 16:45
本月不用交稅
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江老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 10/19 16:46
是這個(gè)分錄,最后形成“應(yīng)交稅費(fèi)——未交增值稅“科目的借方余額,表示留抵的增值稅。
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