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老師,我進(jìn)項(xiàng)大于銷項(xiàng)怎么做分錄
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這個(gè)月末不需要賬務(wù)處理的
2022 04/12 09:19
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84784979 
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2022 04/12 10:20
老師不需要結(jié)轉(zhuǎn)到
應(yīng)交稅費(fèi)--應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)?
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辜老師 
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2022 04/12 10:35
進(jìn)項(xiàng)稅大于銷項(xiàng)稅,可以不用結(jié)轉(zhuǎn)的
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84784979 
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2022 04/12 10:59
如果3月份進(jìn)項(xiàng)3000銷項(xiàng)2000
借 原材料10000
應(yīng)交稅費(fèi)應(yīng)交增值稅(進(jìn)項(xiàng)稅額)3000
貸 銀存13000
借 銀存 22000
貸 主營業(yè)務(wù)收入20000
應(yīng)交稅費(fèi)應(yīng)交增值稅(銷項(xiàng)稅額)2000,這樣就行了是嗎?
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辜老師 
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2022 04/12 11:20
是的,你的理解是對(duì)的
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2022 04/12 11:36
老師,還還需要
借應(yīng)交稅費(fèi)-應(yīng)交增值稅銷項(xiàng)稅額 2000
應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅1000
貸應(yīng)交稅費(fèi)-應(yīng)交增值稅進(jìn)項(xiàng)稅額3000這個(gè)分錄嗎?
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辜老師 
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2022 04/12 11:40
不需要這樣結(jié)轉(zhuǎn)的,等需要交納增值稅的時(shí)候,按余額進(jìn)行結(jié)轉(zhuǎn)
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