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未交增值稅是銷項(xiàng)稅額減進(jìn)項(xiàng)稅額得到的是正數(shù)請(qǐng)問(wèn)一下得到的數(shù)應(yīng)該在借方還是貸方
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你好,銷項(xiàng)稅額減進(jìn)項(xiàng)稅額得到的是正數(shù),結(jié)轉(zhuǎn)分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
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
2021 11/24 17:05
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