问题已解决
老師們我請教一下。你幫我看一下我的分錄有沒有問題,我的應(yīng)交稅費始終為負數(shù)。實質(zhì)我又沒有留底稅額
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同學,你好,建議最好是用打字方式把實際問題復(fù)制下來哦,拍照方式在電腦端看不清楚哦
2023 12/13 16:37
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2023 12/13 16:41
好吧,銷項稅額,借方:138203.43,貸方:轉(zhuǎn)出未交增值稅138203.43,進項稅額,借方:轉(zhuǎn)出未交增值稅125022.85,貸方:應(yīng)交增值稅進項稅額125022.85,最后我把進銷差額做了個分錄,借方:轉(zhuǎn)出未交增值稅13180.58,貸方:應(yīng)交增值稅未交增值稅13180.58
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2023 12/13 16:44
同學,你好,看了您這邊的賬務(wù)處理,是沒有問題,應(yīng)交增值稅-未交增值稅科目作為作為月末結(jié)賬的“垃圾桶科目”進銷差額確實是要進該科目的。
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2023 12/13 16:51
然后月末銷售開票做的分錄,借方:應(yīng)收賬款645466.6,貸方:主營業(yè)務(wù)收入574283.14,應(yīng)交增值稅銷項71050.23,還有個現(xiàn)金收入:借方,現(xiàn)金收入674323.77,貸方:主營業(yè)務(wù)收入607182.98,應(yīng)交增值稅進項稅額:69196.49
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2023 12/13 16:52
這些都是系統(tǒng)自動生成的數(shù)據(jù)做的分錄
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2023 12/13 16:53
做出來我的資產(chǎn)負債表里的應(yīng)交稅費就是為負數(shù)還越來越大
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2023 12/13 19:20
稍等,明天幫你仔細看看
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2023 12/14 09:06
以下數(shù)據(jù)是擁有系統(tǒng)自動生成的憑證,銷售開票數(shù)據(jù)分錄:借方:應(yīng)收賬款:645466.6,貸方:主營業(yè)務(wù)收入569842.71,簡易征收收入:444.43銷項稅額71050.23,簡易計稅銷項稅額133.23
現(xiàn)金銷售出庫分錄:借方:現(xiàn)金674323.77,貸:主營業(yè)務(wù)收入546964.08,簡易計征收收入60218.9銷項稅額67389.89,簡易計稅1806.6
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2023 12/14 09:07
老師空了幫我看看這樣的分錄有沒有問題,怎樣做才能試應(yīng)交稅費為正
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