当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好!應(yīng)交稅金-應(yīng)交增值稅-出口退稅科目期末不需要結(jié)轉(zhuǎn)吧?若需要結(jié)轉(zhuǎn)平賬,請(qǐng)問結(jié)轉(zhuǎn)到那個(gè)會(huì)計(jì)科目?謝謝



你好,應(yīng)交稅金、應(yīng)交增值稅和出口退稅科目是不需要結(jié)轉(zhuǎn)的,因?yàn)樗鼈兪且淮涡缘模坏├U稅就完成了。但是,如果出現(xiàn)相反的情況,比如說收到退稅,那么就需要進(jìn)行結(jié)轉(zhuǎn)平賬。結(jié)轉(zhuǎn)平賬屬于負(fù)債類會(huì)計(jì)科目,所以應(yīng)該結(jié)轉(zhuǎn)到應(yīng)交稅款-應(yīng)交稅費(fèi)科目。
2023 03/14 12:03
