問題已解決
老師,上月有留抵的進(jìn)項稅,那么這個月結(jié)轉(zhuǎn)未交增值稅時,分錄里的“應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅額”的數(shù)字是=17277.31(當(dāng)月進(jìn)項)+上月留抵1685.74,對嗎?
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不是,是你當(dāng)月的進(jìn)項稅額
2019 08/09 17:28
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 08/09 17:30
老師,當(dāng)月的銷項19190.17,進(jìn)項17277.31,轉(zhuǎn)出未交增值稅的分錄怎么寫
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 08/09 17:36
借銷項19190.17
貸轉(zhuǎn)出未交增值稅
貸進(jìn)項17277.31
借轉(zhuǎn)出未交增值稅貸未交增值稅
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 08/09 18:35
老師,未交增值稅的金額是1912.86元,但因為上月有留抵稅額1685.74元,下月實際繳納227.12元。那么這個差額怎么做分錄?
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 08/09 18:42
不需要體現(xiàn),結(jié)轉(zhuǎn)增值稅交多少寫多少
上月留抵上月已經(jīng)做了,余額在轉(zhuǎn)出未交增值稅借方,這個月貸方減借方差額結(jié)轉(zhuǎn)
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