问题已解决
老師請問有進項轉(zhuǎn)出,又是進項,又是預交,又有銷項。我月末怎么結(jié)轉(zhuǎn)啊
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需要看具體的科目余額表進行年末的結(jié)轉(zhuǎn)。
就是說需要在年末結(jié)平“應交稅費——應交增值稅”科目的三級科目余額。
2021 01/21 14:19
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2021 01/21 14:23
我現(xiàn)在科目余額表完全不平?是我結(jié)轉(zhuǎn)的時候分錄沒寫對
FAILED
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2021 01/21 14:24
完全不平的話,需要找到具體的原因為才能進行賬務處理。
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2021 01/21 14:29
像我10月份的時候這么結(jié)轉(zhuǎn)的,我有個106的進項轉(zhuǎn)出我應該怎么做賬務處理?12月份的時候我還有個稅控盤我應該怎么寫到結(jié)轉(zhuǎn)增值稅的這里
FAILED
FAILED
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2021 01/21 14:31
1、借:應交稅費——應交增值稅(轉(zhuǎn)出未交增值稅)280
貸:應交稅費——應交增值稅(減免稅費)280
2、借:應交稅費——未交增值稅? ?280
貸:應交稅費——應交增值稅(轉(zhuǎn)出未交增值稅)? ?280
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2021 01/21 14:39
老師那有進項轉(zhuǎn)出的怎么寫呢?另外就是這樣結(jié)轉(zhuǎn)了,然后又對沖了預交之后,還需要交稅的,后面還要寫一個分錄嗎?
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2021 01/21 14:45
一、進項稅額轉(zhuǎn)出,分錄是:
借:管理費用(或銷售費用、原材料、庫存商品、主營業(yè)務成本等科目)
貸:應交稅費——應交增值稅(進項稅額轉(zhuǎn)出)
二、交稅時,可以沖減預交的增值稅后,再進行補交增值稅,分錄是:
借:應交稅費——未交增值稅
貸:銀行存款
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2021 01/21 14:53
比如我這個增值稅結(jié)轉(zhuǎn)的時候還差一筆進項轉(zhuǎn)出,我怎么加到這個里面?我這個結(jié)轉(zhuǎn)分錄對嗎?
FAILED
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2021 01/21 14:55
就是將“應交稅費——應交增值稅”科目的三級科目余額,結(jié)平就可以了。
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2021 01/21 15:03
我就是不知道怎么寫這個分錄呢
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2021 01/21 15:06
1、借:應交稅費——應交增值稅(銷項稅額)
貸:應交稅費——應交增值稅(轉(zhuǎn)出未交增值稅)
2、借:應交稅費——應交增值稅(轉(zhuǎn)出未交增值稅)
貸:應交稅費——未交增值稅
這個是需要學習稅務實操的內(nèi)容
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