问题已解决
第11題,分錄怎么寫嗎?
FAILED
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借:銀行存款
貸:交易性金融資產(chǎn)
投資收益(差額)
2022 04/06 17:43
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/06 17:45
不是賣虧了嗎?
dizzy老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/06 17:46
對(duì),所以我寫的差額,意思就是哪邊少寫哪邊
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/06 17:47
要交稅嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/06 17:47
交稅的分錄和金額
dizzy老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/06 18:23
你這個(gè)虧損了就不用交稅,不虧損的話交增值稅,(賣價(jià)-買入)/1.06x0.06
貸方應(yīng)交稅費(fèi)-銷項(xiàng)
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 08:41
要交吧,年底了,不能結(jié)轉(zhuǎn)下年的!
dizzy老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/07 08:42
年底是不能結(jié)轉(zhuǎn)下年,但是你得是賺錢的才交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 09:35
年底還是虧損,就不能結(jié)轉(zhuǎn)下年,要交稅吧!
dizzy老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/07 09:39
虧損不能結(jié)轉(zhuǎn)下年,舉過例子你進(jìn)貨買進(jìn)個(gè)商品10元,結(jié)果7元賣出去,這個(gè)交易都沒有增值,虧錢了怎么還要交稅,那對(duì)于企業(yè)來說不是稅負(fù)不合理么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 09:48
講課是這么說的
FAILED
FAILED
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 09:49
年底還是虧的,就要交稅
dizzy老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/07 09:56
他這做的是月末,意思就是虧損的可以結(jié)轉(zhuǎn)下月但不能跨年
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