问题已解决
老師,增值稅有關(guān)的這幾個(gè)科目,待抵扣,待認(rèn)證,待轉(zhuǎn)銷,留抵稅…我有點(diǎn)整不明白,有相關(guān)的會計(jì)處理分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/96/71/67_avatar_middle.jpg?t=1651217803)
待抵扣指公司收到可以加計(jì)抵扣的發(fā)票,計(jì)提了但是未在稅務(wù)申報(bào)表中抵扣的稅額
待認(rèn)證指公司收到專票,但是還沒有在增值稅平臺上認(rèn)證的稅額
2022 04/20 13:41
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 22:05
這幾個(gè)科目的分錄怎么用啊,
![](https://pic1.acc5.cn/014/96/71/67_avatar_middle.jpg?t=1651217803)
廖廖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 22:33
收到發(fā)票,不確認(rèn)是否本月認(rèn)證
借:**
應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項(xiàng)稅額
貸:**
本月認(rèn)證后結(jié)轉(zhuǎn)
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額
貸:應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項(xiàng)稅額
![](/wenda/img/newWd/sysp_btn_eye.png)