问题已解决
老師,轉(zhuǎn)出未交增值稅是不是應該有借方余額呢
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1.本月繳納上月應交未交增值稅的會計分錄:
借:應交稅費—未交增值稅 ;貸:銀行存款
2.計算本月應交增值稅,應通過轉(zhuǎn)出未交增值稅”是3級科目,該科目主要核算的是本月銷項稅減去進項稅的差額,會計分錄:
借:應繳稅費—應交增值稅(轉(zhuǎn)出未交增值稅);貸:應繳稅費—未交增值稅。
2023 11/29 14:01
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2023 11/29 14:05
老師,轉(zhuǎn)出未交增值稅是由借方余額嗎
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2023 11/29 14:07
是貸方余額,交了就沒有了
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2023 11/29 14:17
請教老師,不是借轉(zhuǎn)出未交增值稅,貸未交增值稅,然后未交增值稅,銀行存款繳納了,就沖沒了,那么,轉(zhuǎn)出未交增值稅不就是借方有余額嗎,交了就沒了,是未交增值稅吧
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2023 11/29 14:20
應繳稅費—應交增值稅(轉(zhuǎn)出未交增值稅),你說的是這個科目嗎
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2023 11/29 14:22
對,是這個科目
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2023 11/29 14:25
購進商品 借:庫存商品 應交稅費-應交增值稅(進項稅額) 貸:銀行存款等 銷售收入 借:銀行存款 貸:主營業(yè)務收入 應交稅費-應交增值稅(銷項稅額) 當月應交未交增值稅稅額 借:應交稅費-應交增值稅(轉(zhuǎn)出未交增值稅) 貸:應交稅費-未交增值稅 當月上交上月應交未交的增值稅 借:應交稅費-未交增值稅 貸:銀行存款
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2023 11/29 14:25
這個是指銷項減去進項的金額
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2023 11/29 14:29
老師,計提增值稅不是借轉(zhuǎn)出增值稅貸未交增值稅嗎
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2023 11/29 14:30
這個是指沒有交的,要轉(zhuǎn)出來,就是銷減去進呀
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2023 11/29 14:34
請教老師,金額不就是銷減去進項嗎
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2023 11/29 14:35
對呀,這個科目就是平這兩個金額的差額呀
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