问题已解决
老師,想問(wèn)問(wèn)增值稅加計(jì)抵減10%,當(dāng)月計(jì)提,當(dāng)月結(jié)轉(zhuǎn),分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
借應(yīng)交稅費(fèi),增值稅加計(jì)扣除,
貸,營(yíng)業(yè)外收入或者是其他收益抵扣,
借應(yīng)交稅費(fèi)未交增值稅,
貸,應(yīng)交稅費(fèi),增值稅加計(jì)扣除。
2022 04/06 22:32
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/06 22:37
老師,我是當(dāng)月計(jì)提,當(dāng)月用于抵扣減,第二筆分錄是借未交增值稅嗎,
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/06 22:38
對(duì)的,是的,第二個(gè)分錄是申報(bào)的,當(dāng)月再做。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/06 22:54
老師,這個(gè)是前財(cái)務(wù)做的分錄,我沒(méi)看懂這樣處理
FAILED
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/06 22:56
抵扣的呢
應(yīng)交稅費(fèi)應(yīng)交增值稅加計(jì)扣除還有余額呢
這個(gè)不完整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 09:02
我上面說(shuō)錯(cuò)了,是當(dāng)月計(jì)提,當(dāng)月結(jié)轉(zhuǎn),然后下個(gè)月扣款的。加計(jì)扣除應(yīng)該是還有余額,余額在借方應(yīng)該是沒(méi)問(wèn)題的,然后銷項(xiàng)稅額-進(jìn)項(xiàng)稅額-加計(jì)扣除=轉(zhuǎn)出未交增值稅的稅額。這樣算對(duì)嗎
那個(gè)增值稅加計(jì)抵減的科目我沒(méi)有,是不是要自己新增,新增科目應(yīng)該放在借方還是貸方?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/07 09:06
可以的
余額在借方的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/07 09:14
好的,那我試一下看看,感謝老師解答
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/07 09:14
可以的啊,不用客氣,工作愉快。
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