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實(shí)務(wù)
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老師,你好,請(qǐng)教一下問(wèn)題,可以嗎? 年末的銷(xiāo)項(xiàng)稅額和進(jìn)項(xiàng)稅額要結(jié)轉(zhuǎn)嗎?把余額清為零?
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同學(xué)你好
對(duì)的
要結(jié)轉(zhuǎn)
2022 01/12 16:04
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/12 16:04
?借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷(xiāo)項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
如果銷(xiāo)項(xiàng)大于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
如果銷(xiāo)項(xiàng)小于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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