问题已解决
老師,收到紅酒的專票作為招待費 我還是把它先抵扣后轉(zhuǎn)出了分錄為 借費用 稅費 貸 銀行存款 借 費用 貸 應交稅費轉(zhuǎn)出 那請問下結轉(zhuǎn)稅費的時候分錄怎么做 借 應交稅費轉(zhuǎn)出然后貸什么
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
借招待費
貸進項轉(zhuǎn)出
2024 01/10 12:44
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
Heedo ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/10 12:57
那稅費結轉(zhuǎn)的分錄呢老師?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
Heedo ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/10 12:58
借:應交稅費_進項稅額轉(zhuǎn)出
貸應交稅費增值稅留抵稅額
對嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/10 13:02
不對
要結轉(zhuǎn)到轉(zhuǎn)出未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
Heedo ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/10 13:48
借:應交稅費_進項稅額轉(zhuǎn)出 貸應交稅費增值稅—未交增值稅是這個意思嗎?
能問下怎么理解這筆分錄嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/10 13:50
不對哦
借進項轉(zhuǎn)出
貸轉(zhuǎn)出未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
Heedo ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/10 14:02
謝謝老師,能問下這個分錄怎么理解嗎?進項稅額轉(zhuǎn)出的稅費結轉(zhuǎn)到轉(zhuǎn)出未交增值稅是什么意思呢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/10 14:06
這個科目也得結轉(zhuǎn)
![](/wenda/img/newWd/sysp_btn_eye.png)