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待認(rèn)證發(fā)票已經(jīng)認(rèn)證發(fā)票的發(fā)票分錄怎么做? 借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 貸:應(yīng)交稅費(fèi)—待認(rèn)證進(jìn)項(xiàng)稅額 下個(gè)月如果收到留底稅分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,待認(rèn)證發(fā)票,認(rèn)證了賬務(wù)處理是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
下個(gè)月如果收到留抵退稅
借:銀行存款
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
2022 09/16 20:28
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/16 22:10
待認(rèn)證發(fā)票進(jìn)行認(rèn)證的時(shí)候進(jìn)項(xiàng)是大于銷(xiāo)項(xiàng)的話(huà),分錄是和上面一樣嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/16 23:05
請(qǐng)麻煩回答下
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/17 08:27
你好,待認(rèn)證發(fā)票,認(rèn)證了賬務(wù)處理是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
進(jìn)項(xiàng)是大于銷(xiāo)項(xiàng)的話(huà),結(jié)轉(zhuǎn)分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額),
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(進(jìn)項(xiàng)稅額)
收到留抵退稅的時(shí)候,分錄是
借:銀行存款
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784977 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/17 08:30
好的,謝謝老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/17 08:31
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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