问题已解决
請問下,補(bǔ)交以前年度增值稅分錄怎么做的,是補(bǔ)交16年的增值稅?
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一、本年度正常的補(bǔ)繳增值稅,會(huì)計(jì)分錄:
借:應(yīng)交稅金--應(yīng)交增值稅
貸:銀行存款等
二、以前年度查賬補(bǔ)交,查補(bǔ)增值稅會(huì)計(jì)分錄:
1、計(jì)提
借:以前年度損益調(diào)整
貸:應(yīng)交稅費(fèi)--增值稅檢查調(diào)整
2、查補(bǔ)轉(zhuǎn)出
借:應(yīng)交稅費(fèi)--增值稅檢查調(diào)整
貸:應(yīng)交稅費(fèi)--未交增值稅
3、補(bǔ)交增值稅
借:應(yīng)交稅費(fèi)--未交增值稅
貸:銀行存款
4、結(jié)轉(zhuǎn)損益調(diào)整
借:利潤分配--未分配利潤
貸:以前年度損益調(diào)整
2022 02/08 14:43
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2022 02/08 14:55
那我年末結(jié)轉(zhuǎn)時(shí)未交增值稅出現(xiàn)借方16萬是什么原因?
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2022 02/08 14:56
同學(xué)你好
就是留抵16萬的意思
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2022 02/08 15:00
已延期1萬多未交增值稅,怎么會(huì)留抵呢?
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2022 02/08 15:04
是不是你結(jié)轉(zhuǎn)的不對
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2022 02/08 15:15
都是對應(yīng)的一項(xiàng)項(xiàng)結(jié)轉(zhuǎn)的
FAILED
FAILED
FAILED
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2022 02/08 15:16
如圖所示,老師幫我看看
FAILED
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2022 02/08 15:20
同學(xué)你好
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)
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
如果銷項(xiàng)大于進(jìn)項(xiàng)
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)交增值稅未交增值稅
如果銷項(xiàng)小于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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2022 02/08 15:36
不太懂?可以幫忙分析講解一下嘛
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2022 02/08 15:39
進(jìn)項(xiàng)結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅借方
銷項(xiàng)結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅的貸方
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2022 02/08 15:43
不應(yīng)該轉(zhuǎn)到未交增值稅嗎?
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2022 02/08 15:46
如果銷項(xiàng)大于進(jìn)項(xiàng)
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)交增值稅未交增值稅
如果銷項(xiàng)小于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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2022 02/08 20:55
還是不懂
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2022 02/09 08:10
你可以看下上面的分錄
一共就四個(gè)科目
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