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老師一般納稅人專票未抵扣怎么寫
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是指未勾選認(rèn)證嗎?
2023 01/27 16:13
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2023 01/27 16:19
是的,還有已經(jīng)抵扣的分錄呢,購買商品,已經(jīng)扣抵的分錄
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2023 01/27 16:24
未勾選認(rèn)證,可先計(jì)入應(yīng)交稅費(fèi)-應(yīng)交增值稅-未認(rèn)證進(jìn)項(xiàng)稅額
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2023 01/27 16:52
抵扣的話和月底進(jìn)大于銷或者銷大于進(jìn)分錄呢
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2023 01/27 17:29
月底進(jìn)大于銷,不用做分錄。
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2023 01/27 18:10
哦哦,好的繳納增值稅分錄
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2023 01/27 18:10
還有銷大于進(jìn)分錄呢
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2023 01/27 18:13
借:銷項(xiàng)
貸:進(jìn)項(xiàng)
貸:轉(zhuǎn)出未交增值稅
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2023 01/27 18:21
老師??這是銷大于進(jìn)的分錄?
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2023 01/27 18:23
是的,直接用的三級明細(xì)
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
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)-未交增值稅
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2023 01/27 18:34
老師??那交增值稅的分錄呢
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2023 01/27 18:37
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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