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確認(rèn)收入時(shí),同時(shí)確認(rèn)銷項(xiàng)稅額,這時(shí)未申報(bào) 借:應(yīng)交稅費(fèi)-待轉(zhuǎn)銷項(xiàng)稅 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 申報(bào)時(shí),轉(zhuǎn)入銷項(xiàng)稅額 借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額 所以我對(duì)嗎
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確認(rèn)收入的時(shí)候,直接確認(rèn)應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額啊
2022 06/09 15:39
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2022 06/09 15:40
那待轉(zhuǎn)銷項(xiàng)稅怎么用
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2022 06/09 15:44
待轉(zhuǎn)銷項(xiàng)稅額就是會(huì)計(jì)上確認(rèn)收入的時(shí)點(diǎn)早于增值稅稅法上確認(rèn)增值稅納稅義務(wù)發(fā)生時(shí)點(diǎn)的,應(yīng)將相關(guān)銷項(xiàng)稅額計(jì)入應(yīng)交稅費(fèi)—待轉(zhuǎn)銷項(xiàng)稅額,待實(shí)際發(fā)生納稅義務(wù)的時(shí)候再轉(zhuǎn)入應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)科目核算
確認(rèn)收入的時(shí)候,
借:應(yīng)收賬款? 貸:主營(yíng)業(yè)務(wù)收入? 應(yīng)交稅費(fèi)—應(yīng)交增值稅—待轉(zhuǎn)銷項(xiàng)稅
申報(bào)的時(shí)候,借:應(yīng)交稅費(fèi)—應(yīng)交增值稅—待轉(zhuǎn)銷項(xiàng)稅,貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—銷項(xiàng)稅
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