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老師,我本期進(jìn)項(xiàng)稅額大于銷項(xiàng)稅額,如何做會(huì)計(jì)分錄?
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你好,本期進(jìn)項(xiàng)稅額大于銷項(xiàng)稅額,結(jié)轉(zhuǎn)的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(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)
2023 03/08 09:13
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