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老師,進(jìn)項(xiàng)稅額和銷項(xiàng)稅額在月末的時(shí)候需要結(jié)轉(zhuǎn)嗎
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這個(gè)不需要結(jié)轉(zhuǎn)平的
2023 03/28 15:56
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2023 03/28 16:00
我記得開始學(xué)的時(shí)候都是需要結(jié)轉(zhuǎn)的啊,轉(zhuǎn)到轉(zhuǎn)出未交增值稅
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2023 03/28 16:02
那就按這個(gè)樣子
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)-增值稅-進(jìn)項(xiàng)
借:應(yīng)交稅費(fèi)-增值稅-銷項(xiàng)
貸: 應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
后邊的分錄根據(jù)應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅的余額做以下分錄或者相反
借:應(yīng)交稅費(fèi)-未交增值稅
貸: 應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
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