問題已解決
應(yīng)交增值稅下各明細(xì)科目如何結(jié)轉(zhuǎn)
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您好
年末的時(shí)候把增值稅下三級(jí)結(jié)平
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅——銷項(xiàng)稅額
應(yīng)交稅費(fèi)——應(yīng)交增值稅——進(jìn)項(xiàng)稅額轉(zhuǎn)出
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅——進(jìn)項(xiàng)稅額
應(yīng)交稅費(fèi)-應(yīng)交增值稅-減免稅額
應(yīng)交稅費(fèi)——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅等
2020 03/23 21:05
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:19
那其他的呢
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:20
應(yīng)交增值稅不是還有其他的明細(xì)科目嗎
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:20
那些不用嗎
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:21
我在網(wǎng)上查找資料,有搜到是這樣的結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額類的科目相關(guān)發(fā)生額:
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)稅額、已交稅金、減免稅款、出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅款)
結(jié)轉(zhuǎn)銷項(xiàng)稅額類的科目相關(guān)發(fā)生額:
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額、出口退稅、進(jìn)項(xiàng)稅額轉(zhuǎn)出、轉(zhuǎn)出多交增值稅)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/23 21:23
凡是發(fā)生后有余額的科目都應(yīng)該結(jié)轉(zhuǎn) 我最后一筆分錄寫的等就表示還有其會(huì)計(jì)科目
就是把發(fā)生的時(shí)候在借方 結(jié)轉(zhuǎn)的時(shí)候?qū)懙劫J方
發(fā)生的時(shí)候在貸方 結(jié)轉(zhuǎn)的時(shí)候?qū)懺诮璺骄秃昧?
每年年末都要做這筆分錄的
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:26
甘老師,那我網(wǎng)上找的這個(gè)資料是不是不完整,不可采取
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/23 21:28
最好按照我前面給您寫的比較合適
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84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/23 21:39
好的,謝謝甘老師的指導(dǎo)
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/23 21:40
不用謝 希望能幫到您 祝您工作順利 生活愉快
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