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我想問(wèn)一下,已經(jīng)抵扣的進(jìn)項(xiàng)稅額轉(zhuǎn)出,補(bǔ)交稅款的會(huì)計(jì)分錄怎么做?
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已經(jīng)抵扣的進(jìn)項(xiàng)稅額轉(zhuǎn)出,補(bǔ)交稅款的會(huì)計(jì)分錄如下:
● 轉(zhuǎn)出時(shí)分錄借:以前年度損益調(diào)整貸:應(yīng)交稅費(fèi)/應(yīng)交增值稅(進(jìn)項(xiàng)稅金轉(zhuǎn)出)。
● 應(yīng)交增值稅轉(zhuǎn)出借: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)。
● 上繳增值稅借:應(yīng)交稅費(fèi)/應(yīng)交增值稅(未交增值稅)貸:銀行存款/現(xiàn)金。
2023 09/27 13:09
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84785002 
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2023 09/27 13:15
以前年度損益調(diào)整可以換成其他科目嘛?
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樸老師 
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2023 09/27 13:20
同學(xué)你好
是什么會(huì)計(jì)準(zhǔn)則
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2023 09/27 13:26
小企業(yè)的老師
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樸老師 
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2023 09/27 13:29
那就用利潤(rùn)分配未分配利潤(rùn)
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