问题已解决
1月份計提增值稅:借:應(yīng)交稅費增值稅—轉(zhuǎn)出未交增值稅4萬,貸:應(yīng)交稅費—未交增值稅4萬。 2月繳納1月增值稅,借:應(yīng)交增值稅—未交增值稅 5萬 貸:其他收益 1萬 , 銀行存款 4萬。二月已結(jié)賬,3月如何補提1月少計提的增值稅?不知道怎么辦了?求解答
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學(xué)員你好,分錄如下
借*主營業(yè)務(wù)收入
貸*應(yīng)交稅費-增值稅-銷項稅額
2022 03/14 21:15
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2022 03/14 21:31
不補提了,直接在3月想更正之前的分錄怎么弄呀?分錄不知道怎么寫
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2022 03/14 21:33
分錄不變,調(diào)整1月幾號憑證即可
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2022 03/14 21:38
那我3月記一張憑證,調(diào)整一月幾號憑證,借:應(yīng)交稅費—轉(zhuǎn)出未交增值稅1萬, 貸:應(yīng)交稅費—未交增值稅1萬,這樣可以嗎?
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2022 03/14 21:39
那你得看銷項-進項+進項轉(zhuǎn)出是不是等于轉(zhuǎn)出未交,如果不是就不能這么調(diào)
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2022 03/14 21:55
是的,我就是按照1月實際申報的未交增值稅來計提的,只是我漏了計提一個加計扣除1萬,那我3月可以把這個1萬,補提一下嗎?
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2022 03/14 21:56
可以的,那就就要在寫一個加計扣除的分錄
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2022 03/14 22:06
加計扣除分錄?
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2022 03/14 22:07
借;應(yīng)交稅費-增值稅-進項稅額
貸;其他收益
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