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老師,求一份完整的增值稅結(jié)轉(zhuǎn)分錄,
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月末先計(jì)算
應(yīng)交增值稅=本月銷(xiāo)項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出)-加計(jì)抵減-上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
2023 02/01 10:21
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2023 02/01 10:25
那這樣 借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅 這樣有余額呀
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2023 02/01 10:26
不用管它是否有余額,正確申報(bào)就是了
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2023 02/01 10:31
好的好的 轉(zhuǎn)出未交增值稅 借方就是 累計(jì)交多少稅 是嗎老師
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2023 02/01 10:33
累計(jì)交稅看:借:應(yīng)交稅費(fèi)-未交增值稅
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2023 02/01 10:47
老師 我就是整不明白 老師說(shuō)的 借方 轉(zhuǎn)出未交增值稅 這個(gè)轉(zhuǎn)出未交增值稅哪里出來(lái)的 要是不結(jié)轉(zhuǎn) 期末有余額
我就是不懂這個(gè)分錄的借方的轉(zhuǎn)出未交增值稅 借:應(yīng)交稅費(fèi)-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 02/01 10:50
那個(gè)應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅只是過(guò)度科目,不用管他的
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2023 02/01 10:54
好的 知道了 老師 應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅只是過(guò)度科目 期末有余額也不用管被
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2023 02/01 10:55
是的,就是那個(gè)意思。只管正確申報(bào)就是了
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