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老師好,建筑公司做進(jìn)項(xiàng)稅額轉(zhuǎn)出的完整會(huì)計(jì)分錄怎么寫(xiě)
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借成本費(fèi)用 貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出
2024 01/02 11:25
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2024 01/02 11:39
進(jìn)項(xiàng)稅額轉(zhuǎn)出不是還要交增值稅嗎?那為什么會(huì)計(jì)分錄是那樣的?不應(yīng)該是這樣嗎?
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅_進(jìn)項(xiàng)稅額轉(zhuǎn)出
貸:應(yīng)交稅費(fèi)-未交增值稅
沒(méi)看懂,麻煩寫(xiě)一下完整分錄可以嗎
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2024 01/02 11:40
借成本費(fèi)用 貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出
然后再借:應(yīng)交稅費(fèi)-應(yīng)交增值稅_進(jìn)項(xiàng)稅額轉(zhuǎn)出
貸:應(yīng)交稅費(fèi)-未交增值稅
分成兩步,這么做就可以了
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2024 01/02 11:58
哦,是因?yàn)檫M(jìn)項(xiàng)不能抵扣,所以就計(jì)入成本費(fèi)用了嗎?
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2024 01/02 11:58
對(duì),是沒(méi)錯(cuò)的,是這個(gè)意思
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2024 01/02 12:06
好的,謝謝老師
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2024 01/02 12:06
不客氣,幫忙給個(gè)五星好評(píng)
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