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老師您好,以前會(huì)計(jì)在記入固定資產(chǎn)原值時(shí)按價(jià)稅合計(jì)金額入賬,進(jìn)項(xiàng)稅額也已抵扣,未提過(guò)折舊,請(qǐng)問(wèn)一下現(xiàn)在如何更正
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你好,以前會(huì)計(jì)在記入固定資產(chǎn)原值時(shí)按價(jià)稅合計(jì)金額入賬,進(jìn)項(xiàng)稅額也已抵扣,調(diào)整的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),貸:固定資產(chǎn)
然后補(bǔ)計(jì)提相應(yīng)折舊
2022 04/20 13:22
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