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月底結(jié)平:應(yīng)交稅費(fèi)應(yīng)交增值稅下的三個(gè)科目,銷(xiāo)項(xiàng),進(jìn)項(xiàng),和轉(zhuǎn)出未交怎么做分錄???這兩張表什么區(qū)別??
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![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/22/60/59_avatar_middle.jpg?t=1651203982)
您好!
1、結(jié)轉(zhuǎn)進(jìn)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)
2、結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)稅額:
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
3、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)、銷(xiāo)差額):
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)—未交增值稅
4、實(shí)際交納時(shí)
借:應(yīng)交稅費(fèi)—未交增值稅
貸:銀行存款
2021 04/21 10:06
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 04/21 10:08
結(jié)平三個(gè)科目是哪個(gè)做賬???
![](https://pic1.acc5.cn/010/22/60/59_avatar_middle.jpg?t=1651203982)
韋老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 04/21 10:25
結(jié)平三個(gè)科目是會(huì)計(jì)做賬呀
![](/wenda/img/newWd/sysp_btn_eye.png)