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老師,麻煩根據(jù)圖片上的內(nèi)容,幫忙結(jié)轉(zhuǎn)增值稅。謝謝
FAILED
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同學,結(jié)轉(zhuǎn)增值稅是根據(jù)應交稅費-應交增值稅明細科目結(jié)轉(zhuǎn)
2023 04/07 11:38
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 11:52
具體分錄能寫下嗎?老師,我對一下自己有沒有結(jié)轉(zhuǎn)正確
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小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 11:54
月末如何結(jié)轉(zhuǎn)增值稅
增值稅月末結(jié)轉(zhuǎn)過程如下:
(一)結(jié)轉(zhuǎn)進項稅額:
借:應交稅費-應交增值稅(轉(zhuǎn)出未交增值稅)
貸:應交稅費-應交增值稅(進項稅額)
(二)結(jié)轉(zhuǎn)銷項稅額:
借:應交稅費-應交增值稅(銷項稅額)
貸:應交稅費-應交增值稅(轉(zhuǎn)出未交增值稅)
(三)結(jié)轉(zhuǎn)應繳納增值稅(即進、銷差額):
借:應交稅費-應交增值稅(轉(zhuǎn)出未交增值稅)
貸:應交稅費-未交增值稅
(四)實際交納時
借:應交稅費-未交增值稅
貸:銀行存款
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 13:35
進項比銷項多也是這樣嗎
![](https://pic1.acc5.cn/011/45/95/18_avatar_middle.jpg?t=1679986592)
小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 13:39
進項比銷項多,期末結(jié)轉(zhuǎn)分錄,按銷項稅的金額
借:應交稅費-應交增值稅(銷項稅額)
貸:應交稅費-應交增值稅(進項稅額)
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 13:47
老師這樣對嗎
FAILED
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小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 13:49
你分錄里進項比銷項大,不能這樣結(jié)轉(zhuǎn)
![](https://pic1.acc5.cn/011/45/95/18_avatar_middle.jpg?t=1679986592)
小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 13:49
結(jié)轉(zhuǎn)金額為銷項的金額1217.5
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 13:52
老師,你的意思是進項比銷項大,只結(jié)轉(zhuǎn)銷項,進項不管他?
![](https://pic1.acc5.cn/011/45/95/18_avatar_middle.jpg?t=1679986592)
小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/07 13:54
借:應交稅費-應交增值稅(銷項稅額) 1217.5
貸:應交稅費-應交增值稅(進項稅額) 1217.5
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/07 13:57
意思是,直接轉(zhuǎn)跟銷項相同金額?
![](https://pic1.acc5.cn/011/45/95/18_avatar_middle.jpg?t=1679986592)
小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/07 13:58
同學,對,是這樣的哦
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/07 13:59
那銷項比進項大,就按雙方各自金額結(jié)轉(zhuǎn)?
![](https://pic1.acc5.cn/011/45/95/18_avatar_middle.jpg?t=1679986592)
小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/07 14:05
銷比進大,就按進項的金額結(jié)轉(zhuǎn),按你上面憑證的分錄,差額結(jié)轉(zhuǎn)到未交增值稅科目里
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 14:09
意思是沒有差額就直接借:應交稅費-應交增值稅(銷項稅額) 1217.5
貸:應交稅費-應交增值稅(進項稅額) 1217.5 不用在寫其他分錄
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小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/07 14:13
這是進項比銷項多的情況,按進項的金額把銷項金額結(jié)轉(zhuǎn)掉,剩下的進項留抵
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 14:19
那剩下的,要轉(zhuǎn)到待抵扣進項里面嗎
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小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 14:22
同學,不用的做其他分錄的
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/07 14:22
好的,謝謝老師
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小佳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/07 14:22
祝您學習愉快,如果對老師的回復滿意,請給老師一個好評,謝謝。
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