问题已解决
老師好,請問:商貿(mào)公司購買商品沒取得紙質(zhì)發(fā)票,在增值各勾選平臺能勾選抵扣,就抵扣了進(jìn)項稅,現(xiàn)在匯算清繳進(jìn)項稅額轉(zhuǎn)出的會計分錄應(yīng)該怎樣寫?這部分商品都已售出了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
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![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
你好,學(xué)員
借成本費用
貸應(yīng)交稅費應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出)
2022 03/26 18:03
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/26 18:05
老師,是直接 借:主營業(yè)務(wù)成本,貸:應(yīng)交稅費應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出) 嗎?是去年的業(yè)務(wù),只有200元的進(jìn)項稅額,就直接做在今年增加今年的成本行嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/26 18:05
直接做在今年增加今年的成本可以的,沒問題的,這個很正常的,學(xué)員
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/26 18:08
老師,再請問:商品已售出,不用在進(jìn)銷存明細(xì)中去增加商品的成本吧?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:09
你好,學(xué)員這個不用的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/26 18:13
非常感謝老師,再請問:貸方:應(yīng)交稅費應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出)這部分稅額最終是視為當(dāng)期的應(yīng)繳增值科嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:15
你好,學(xué)員,這個是采購的進(jìn)項稅,就是不允許抵扣的進(jìn)項稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/26 18:15
老師,就是直接沖減當(dāng)期的進(jìn)項稅額嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:16
就是直接沖減當(dāng)期的進(jìn)項稅額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/26 18:16
好的,非常感謝老師耐心講解!祝您周末愉快!??!
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:17
不客氣,祝你周末愉快,學(xué)員
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/26 18:26
老師,再麻煩你一下:我現(xiàn)在做匯算清繳,是只把這張未取得的發(fā)票的價款進(jìn)行調(diào)增還是需要價稅合計調(diào)增呢?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:35
只把這張未取得的發(fā)票的價款進(jìn)行調(diào)增
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/26 18:40
好的,非常感謝老師??!您太厲害了
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/26 18:45
不客氣,祝你周末愉快,學(xué)員