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老師,期末進(jìn)項(xiàng)稅額轉(zhuǎn)出貸方有余額,需要做什么處理嗎
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您好,進(jìn)項(xiàng)稅額轉(zhuǎn)出,應(yīng)該是跟 銷項(xiàng)稅和進(jìn)項(xiàng)稅等都一樣,結(jié)轉(zhuǎn)到“應(yīng)交稅費(fèi)-應(yīng)交增資稅(轉(zhuǎn)出未交增值稅)”。如果應(yīng)交稅費(fèi)-應(yīng)交增值稅下的三級科目有余額(如您說的進(jìn)項(xiàng)稅額轉(zhuǎn)出),那么說明之前沒有結(jié)轉(zhuǎn)清楚
2021 03/09 09:54
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