问题已解决
月末要交增值稅,會計分錄怎么寫的
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借:應交稅費-未交增值稅
貸:銀行存款
簡單說就是借記“應交稅費”,貸記“銀行存款”,表示用銀行存款交納增值稅。
2024 10/18 16:39
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2024 10/18 16:47
老師我系統(tǒng)出來的和你不一樣,
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
這樣可以嗎?
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2024 10/18 16:49
可以的,這是月末結轉未交增值稅的分錄,月初再從“未交增值稅”科目轉回“應交稅費_應交增值稅”。你的處理是正確的。
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2024 10/18 16:54
不是直接應交稅費? 未交增值稅嗎?
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2024 10/18 16:54
交錢時候
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2024 10/18 16:55
我想問的是,這個轉出未交增值稅額,這個余額是系統(tǒng)自己算出來的嗎?
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2024 10/18 16:55
是的,轉出未交增值稅的金額是由系統(tǒng)根據(jù)當月應交增值稅和已交增值稅計算出來的。交稅時,會計分錄是:
借:應交稅費-未交增值稅
貸:銀行存款
系統(tǒng)會自動計算需要轉出的未交增值稅金額。
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2024 10/18 16:57
是的,系統(tǒng)會自動計算當月應交未交的增值稅金額,你只需按實際繳納時做分錄:
借:應交稅費-未交增值稅
貸:銀行存款
這樣處理是對的。系統(tǒng)計算的金額可以直接使用。
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2024 10/18 16:58
對的,系統(tǒng)會自動計算需要轉出的未交增值稅金額。交稅時,會計分錄就是:
借:應交稅費-未交增值稅
貸:銀行存款
這樣處理是正確的。系統(tǒng)計算的金額可以直接使用。
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2024 10/18 17:03
好的,謝謝老師
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2024 10/18 17:06
不客氣,有其他問題隨時問我。祝您工作順利!
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