问题已解决
結(jié)賬模塊中,結(jié)轉(zhuǎn)未交增值稅是負(fù)數(shù)怎么回事
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同學(xué)你好,月轉(zhuǎn)出未交增值稅為負(fù),說(shuō)明是進(jìn)項(xiàng)大于銷項(xiàng),其差額就為負(fù),這也稱為留抵?jǐn)?shù),下月不用單獨(dú)做賬務(wù)處理,只要計(jì)算應(yīng)交稅額時(shí)把它當(dāng)成進(jìn)項(xiàng)抵扣銷項(xiàng)即可.
借:應(yīng)交稅費(fèi)-未交增值稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出多交增值稅)經(jīng)過(guò)結(jié)轉(zhuǎn),月份終了,應(yīng)交稅費(fèi)-應(yīng)交增值稅 科目的余額,反映企業(yè)尚未抵扣的增值稅.
2022 03/24 00:45
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2022 03/24 10:34
可是我銷項(xiàng)大于進(jìn)項(xiàng)啊,搞不明白了,是我會(huì)計(jì)科目不對(duì)嗎?
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2022 03/24 10:43
那需要先查看一下你的明細(xì)賬哦,看是不是做記賬憑證錄入的時(shí)候科目掛錯(cuò)了。
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2022 03/24 10:52
我的會(huì)計(jì)分錄是:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 71255.75
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額 71255.75
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額 74781.89
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 74781.89
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 3526.14
貸:應(yīng)交稅費(fèi)-未交增值稅 3526.14
我的應(yīng)交增值稅余額是負(fù)數(shù)-3526.14,未交增值稅余額在貸方3526.14,結(jié)賬那顯示轉(zhuǎn)出未交增值稅-35
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2022 03/24 11:03
不好意思,字?jǐn)?shù)超限了,結(jié)賬那個(gè)地方顯示轉(zhuǎn)出未交增值稅-3526.14,是怎么回事呢?是哪里不對(duì)嗎?我搗鼓好幾天怎么也不對(duì),麻煩老師給看看,謝謝
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2022 03/24 11:10
應(yīng)交增值稅的各科目余額能給我看一下嗎
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2022 03/24 11:34
沒(méi)有辦法轉(zhuǎn)圖片
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2022 03/24 11:36
同學(xué)你好,剛剛仔細(xì)看來(lái)了一下,是因?yàn)槟愕匿N項(xiàng)稅額和進(jìn)項(xiàng)稅額弄反了。
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2022 03/24 11:39
進(jìn)項(xiàng)和銷項(xiàng)那里都是平,只有第三部那里,借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅3526.14,貸:應(yīng)交增值稅-未交增值稅3526.14 這里是借方3526.14,最后余額是負(fù)數(shù)了-3526.14
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2022 03/24 11:45
我應(yīng)交增值稅下邊的科目只有未交增值稅貸方余額35226.14,其他的就是應(yīng)交所得稅,城市建設(shè)稅,教育稅和地方稅了。應(yīng)交增值稅下邊只有這5個(gè)科目
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2022 03/24 11:47
反了嗎?不是銷項(xiàng)多嗎?
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2022 03/24 11:47
不好意思,剛剛跟另一個(gè)問(wèn)題弄混了,如果你的科目明細(xì)表余額是正確的證明記賬憑證沒(méi)有,結(jié)賬顯示比不是有個(gè)自動(dòng)生成憑證的按鈕,如果你手動(dòng)結(jié)轉(zhuǎn)了就不用管自動(dòng)生產(chǎn)結(jié)轉(zhuǎn)憑證那邊的數(shù)據(jù),主要看最后科目余額和生成的報(bào)表數(shù)據(jù)有沒(méi)有問(wèn)題。
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2022 03/24 11:48
如果你的科目明細(xì)表余額是正確的證明記賬憑證沒(méi)有問(wèn)題
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2022 03/24 11:51
那我的對(duì)嗎?總的應(yīng)交增值稅最后是-3526.14,下邊科目的未交增值稅是貸方3526.14,對(duì)嗎?這樣
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2022 03/24 11:59
我的轉(zhuǎn)出未交增值稅也是負(fù)數(shù)
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2022 03/24 12:51
同學(xué)你好,這個(gè)要看科目余額和明細(xì)賬余額,只要最后的明細(xì)科目余額和生成的報(bào)表項(xiàng)目余額是正確的,不要糾結(jié)余額自動(dòng)結(jié)轉(zhuǎn)提示欄的數(shù)字,因?yàn)槟阋呀?jīng)手動(dòng)結(jié)轉(zhuǎn)了,就不用自動(dòng)結(jié)轉(zhuǎn)了。
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