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老師:我想咨詢一下,月末結(jié)轉(zhuǎn)增值稅分錄怎么做呢?
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?借應(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)
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
如果銷項(xiàng)大于進(jìn)項(xiàng)
借應(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)交增值稅未交增值稅
如果銷項(xiàng)小于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
2023 08/01 16:31
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 16:35
那如果2年前的進(jìn)項(xiàng)稅被稅局要求做轉(zhuǎn)出的話,成本也得轉(zhuǎn)出繳納企業(yè)所得稅,這樣的情況怎么做分錄呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 16:35
當(dāng)是并沒(méi)有付款,當(dāng)年也沒(méi)盈利
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/01 16:36
是什么會(huì)計(jì)準(zhǔn)則呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/01 16:43
小企業(yè)會(huì)計(jì)準(zhǔn)則
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/01 16:43
但是我們是一般納稅人
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/01 16:44
借利潤(rùn)分配未分配利潤(rùn)
貸進(jìn)項(xiàng)轉(zhuǎn)出
這樣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/01 16:45
額,我有個(gè)奇怪的問(wèn)題,為什么我問(wèn)一次,換一個(gè)老師,答案都不一樣呢?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/01 17:01
同學(xué)你好
你進(jìn)項(xiàng)轉(zhuǎn)出的分錄就是我上面給你的呀
跨年小企業(yè)會(huì)計(jì)準(zhǔn)則
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