问题已解决
收到供應商的進項稅發(fā)票,在7月份已經(jīng)抵扣,8月份開具《紅字信息表》,怎么做進項稅額轉(zhuǎn)出分錄。收到發(fā)票時的分錄是:借:工程施工 應交稅費-進項稅 貸:應付賬款
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借:工程施工? 負數(shù)
貸:應付賬款? ?負數(shù)
應交稅費-進項稅轉(zhuǎn)出
2023 09/06 14:46
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2023 09/06 14:51
借:工程施工 23910.89 應交稅費-進項稅 239.11 貸:應付賬款24150,按照您的分錄,具體數(shù)字是怎樣的
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2023 09/06 14:55
借:工程施工? -23910.89
貸:應付賬款? ?-24150
應交稅費-進項稅轉(zhuǎn)出 239.11
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2023 09/06 14:59
月末結(jié)轉(zhuǎn)分錄:借:應交稅費-進項稅額轉(zhuǎn)出239.11 貸:應交稅費-未交增值稅239.11,,,老師,是這樣嗎?
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2023 09/06 15:00
月末先計算
應交增值稅=本月銷項稅-(本月進項-本月進項轉(zhuǎn)出) -上月留抵
如果應交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應交稅費-增值稅-轉(zhuǎn)出未交增值稅
貸:應交稅費-未交增值稅
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