问题已解决
請問老師采購?fù)素涀龅募t沖,那我計提增值稅的時候做的紅沖的進(jìn)項稅應(yīng)該用什么科目
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你好!你可以正常用進(jìn)項稅額,然后金額寫負(fù)數(shù)
2023 12/05 14:16
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:24
那就是進(jìn)項稅額在貸方寫負(fù)數(shù)對嗎?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/05 14:24
你好!貸方就不寫負(fù)數(shù)了。貸方的話,你就寫應(yīng)交稅費-應(yīng)交增值稅-進(jìn)項稅額轉(zhuǎn)出
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:26
是計提增值稅的時候,進(jìn)項稅額之前庫存商品退貨,進(jìn)項稅額就紅沖了,就沒有用進(jìn)項稅轉(zhuǎn)出這個科目,導(dǎo)致計提用同科目的時候是負(fù)數(shù)
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:27
寫錯了,是進(jìn)項稅額轉(zhuǎn)出余額是負(fù)數(shù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:29
我是需要交稅,銷項大于進(jìn)項的情況,并且還有這個進(jìn)項稅轉(zhuǎn)出的情況
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/05 14:31
你好!你只要看最終要不要繳稅,要交多少稅,在月末
將當(dāng)月應(yīng)交未交增值稅額從“應(yīng)交稅費——應(yīng)交增值稅”科目轉(zhuǎn)入“未交增值稅”科目。
借:應(yīng)交稅費——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費——未交增值稅
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:41
你好,老師,我是這樣做的分錄,就是之前退貨紅沖的進(jìn)項稅計提增值稅的時候用的進(jìn)項稅轉(zhuǎn)出底下余額是負(fù)數(shù)金額
FAILED
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:41
就是那個1188.41
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/05 14:44
你好!你的問題是什么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:45
我的問題是您看圖片那個用進(jìn)項稅轉(zhuǎn)出1188.41為什么底下顯示余額-1188.41,這個進(jìn)項稅額是上月采購紅沖了的
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/05 14:48
你好!這個應(yīng)該是你之前進(jìn)項稅額轉(zhuǎn)出就有金額的。你可以看下明細(xì)賬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/05 14:53
之前明細(xì)賬是進(jìn)項稅借方為-1188.41
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/05 15:02
你好!借方負(fù)數(shù),就是相當(dāng)于貸方了
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