问题已解决
老師:企業(yè)車?yán)U的保險,在備注欄標(biāo)注的車船稅,怎么做會計分錄?
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首先計提車船稅:
借:稅金及附加——車船稅
? ? ? ?貸:應(yīng)交稅費——應(yīng)交車船稅
繳納車船稅時:
借:應(yīng)交稅費——應(yīng)交車船稅
? ? ? ? 貸:銀行存款
2023 04/04 15:58
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2023 04/04 16:05
老師:車船稅在那里減?比如繳20000,其中增值稅1200,在備注里面標(biāo)的車船稅150元我做會計分錄怎么做?這150元在那里減?
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2023 04/04 16:07
車船稅是不在增值稅發(fā)票里面的,他是在備注里面的,和發(fā)票金額無關(guān)
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2023 04/04 16:15
老師:就是說我繳20000元的保險,車船稅在備注里標(biāo)記,我一共得繳20150元是吧?
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2023 04/04 16:18
是的呢,同學(xué),是這樣子的
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