问题已解决
老師當月取得的固定資產發(fā)票既使不認證也需要做會計分錄處理嗎?
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同學,你好
你的理解正確
借固定資產
借應交稅費-應交增值稅(待認證進項稅額)
貸銀行存款等
認證后
借應交稅費-應交增值稅(進項稅額)
貸應交稅費-應交增值稅(待認證進項稅額)
2022 03/27 19:39
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2022 03/28 01:37
像這種情況下,財務報表應交稅費為負數(shù)列示,還是如何處理
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2022 03/28 08:22
如果有留抵增值稅,直接計入其他流動資產項目
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2022 03/28 09:47
這個不叫留抵稅額是待認證進項稅額也是一樣處理記入其他流動資產項目,憑證要如何處理,還是直接記入在資產負債表處理
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2022 03/28 09:55
憑證前面已經詳細回復。
報表項目不論是否抵扣,應交稅費有借方余額都可以重分類進其他流動資產項目
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2022 03/28 09:58
意思就是手動改報表就行是嗎?憑證等認證后處理是嗎?
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2022 03/28 10:28
1.不認證也要做賬(第一次已回復)
2.對于應交稅費借方余額手動重分類到資產負債表其他流動資產項目
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