问题已解决
公司注銷,增值稅報表有留底稅額我處理了進(jìn)項轉(zhuǎn)出,那分錄應(yīng)交稅費科目怎么做平啊?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
借應(yīng)交稅費應(yīng)交增值稅進(jìn)項轉(zhuǎn)出
貸應(yīng)交稅費,應(yīng)交增值稅轉(zhuǎn)出未交增值稅。
2023 09/09 10:09
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/09 10:14
借:應(yīng)交稅費-銷項稅額45050.94
借:進(jìn)項稅額轉(zhuǎn)出1092
貸:應(yīng)交稅費-進(jìn)項稅額23111.17
貸:應(yīng)交稅額-轉(zhuǎn)出未交增值稅23031.77
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/09 10:15
就轉(zhuǎn)移到進(jìn)項稅額轉(zhuǎn)出的科目了?可是按照您說的分錄又轉(zhuǎn)移到 增值稅轉(zhuǎn)出未交增值稅,應(yīng)交稅費的科目沒有平???
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/09 10:21
你好,你這個已經(jīng)結(jié)轉(zhuǎn)完畢了。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/09 10:32
可是應(yīng)交稅金科目還是有余額的,計入管理費用?還是營業(yè)外支出?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/09 10:33
你進(jìn)項轉(zhuǎn)出的分錄怎么做的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/09 10:35
您說的分錄就是重復(fù)的了,應(yīng)交稅費沒有平
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784979 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/09 10:36
存貨已經(jīng)沒有了,是不是計入管理費用?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/09 10:37
借管理費用貸應(yīng)交稅費應(yīng)交增值稅進(jìn)項轉(zhuǎn)出,
借應(yīng)交稅費應(yīng)交增值稅進(jìn)項轉(zhuǎn)出,
貸應(yīng)交稅費應(yīng)交增值稅轉(zhuǎn)出,未交增值稅,你當(dāng)時發(fā)生額的不對。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/09 10:37
金額在貸方,你看一下你直接就是結(jié)轉(zhuǎn)的。