问题已解决
待抵扣和待認證進項稅是一個意思嗎
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不是一個意思,沒有認證的記錄,待認證認證了當期不讓抵扣。下期抵扣的計入待抵扣。
2024 04/12 10:14
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2024 04/12 10:17
本月進項稅大于銷項稅,沒有抵扣的進項稅怎樣寫分錄
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2024 04/12 10:20
有沒有做勾選的?有沒有勾選?
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2024 04/12 10:22
勾選過了
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2024 04/12 10:23
勾選了就是計入進項稅額科目。
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2024 04/12 10:24
沒太聽懂
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2024 04/12 10:24
計入進項稅額。這個科目多的就自動留底了。
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2024 04/12 10:25
?你好同學:
結轉銷項稅額、進項稅額 ?
? ?增值稅結轉:
1、結轉進項稅額:
借:應交稅費——應交增值稅——轉出未交增值稅
貸:應交稅費——應交增值稅(進項)
2、結轉銷項稅額:
借:應交稅費——應交增值稅(銷項)
貸:應交稅費——應交增值稅——轉出未交增值稅
3、結轉未交增值稅
如果1.2結轉后轉出未交增值稅額是貸方余額,
借:應交稅費——應交增值稅-轉出未交增值稅
貸:應交稅費——未交增值稅
如果1.2結轉后轉出未交增值稅額是借方余額,
借:應交稅費——未交增值稅
貸:應交稅費——應交增值稅-轉出多交增值稅
如果進項大于銷項就是最后一個分錄
轉出未交增值稅是屬于應交增值稅下的專欄,可以有借方余額的。
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