当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,當(dāng)月進(jìn)項(xiàng)大于銷項(xiàng),分錄為借 應(yīng)交稅費(fèi) 銷項(xiàng) 應(yīng)交稅費(fèi) 應(yīng)交增值稅 留底稅 貸應(yīng)交稅費(fèi) 應(yīng)交增值稅 進(jìn)項(xiàng),這樣做的分錄對(duì)嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
同學(xué)你好
進(jìn)項(xiàng)大于銷項(xiàng),按銷項(xiàng)的金額
借,應(yīng)交稅費(fèi)一應(yīng)增一銷項(xiàng)
貸,應(yīng)交稅費(fèi)一應(yīng)增一進(jìn)項(xiàng)
沒有抵完的進(jìn)項(xiàng)留在進(jìn)項(xiàng)稅額明細(xì)中,在下期的銷項(xiàng)中繼續(xù)抵扣
2022 03/23 20:36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784966 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/23 20:38
老師,你這樣做的分錄不平呢,貸方不是大于借方
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/23 20:41
同學(xué)你好,
進(jìn)項(xiàng)大于銷項(xiàng),按銷項(xiàng)的金額,比如進(jìn)項(xiàng)120,銷項(xiàng)100
借,應(yīng)交稅費(fèi)一應(yīng)增一銷項(xiàng)100
貸,應(yīng)交稅費(fèi)一應(yīng)增一進(jìn)項(xiàng)100
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784966 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/23 22:01
喔好的謝謝老師
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/23 22:02
不客氣的,祝您學(xué)習(xí)愉快
![](/wenda/img/newWd/sysp_btn_eye.png)