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上月賬上在做進(jìn)項(xiàng)稅額時(shí),多計(jì)提進(jìn)項(xiàng)稅額,借:在建工程(少計(jì)) 應(yīng)交稅額—進(jìn)項(xiàng)稅額(多計(jì)) 貸:其他應(yīng)付款,月末實(shí)際結(jié)轉(zhuǎn)也按照錯(cuò)的進(jìn)項(xiàng)稅額,結(jié)轉(zhuǎn)稅金 本月做的時(shí)候,怎么調(diào)整上月做錯(cuò)的在建工程和進(jìn)項(xiàng)稅額呢,是直接紅沖整個(gè)上一筆嗎?在重新做一筆正確的嗎?還是需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出呢
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