当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我司加計(jì)抵減的進(jìn)項(xiàng)稅額一直結(jié)轉(zhuǎn),賬務(wù)怎么處理?因?yàn)槲宜具M(jìn)項(xiàng)一直大于銷(xiāo)項(xiàng)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
你好,結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)稅額、進(jìn)項(xiàng)稅額?
結(jié)轉(zhuǎn)進(jìn)項(xiàng)時(shí) 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?
結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)時(shí) 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?,
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;?
2021 05/07 15:45
![](/wenda/img/newWd/sysp_btn_eye.png)