问题已解决
12月本來應(yīng)交增值稅4萬,先進制造業(yè)加計抵減后應(yīng)交增值稅為8000多,這個分錄應(yīng)該怎樣寫
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那么相應(yīng)的會計分錄可以按照以下方式進行編制:
1.記錄應(yīng)交增值稅:借:應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅) 40,000貸:應(yīng)交稅費-未交增值稅 40,000
2.記錄先進制造業(yè)加計抵減:借:應(yīng)交稅費-應(yīng)交增值稅(減免稅款) (40,000 * 加計抵減比例)貸:其他收益
3.記錄實際繳納增值稅:借:應(yīng)交稅費-未交增值稅 8,000貸:銀行存款 8,000
2024 01/12 11:26
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2024 01/12 11:32
其他收益科目可以用營業(yè)外收入代替嗎?
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2024 01/12 11:34
我們這個財務(wù)軟件上沒有其他收益科目
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2024 01/12 11:44
可以的,你們用營業(yè)外收入代替的
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