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月底進(jìn)項稅額和銷項稅額如何結(jié)轉(zhuǎn)
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你好,是銷項稅額大于進(jìn)項稅額嗎??
2022 12/09 22:02
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84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 12/09 22:04
兩種情況都有,分別怎么做
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 12/09 22:05
你好,銷項稅額大于進(jìn)項稅額
借:應(yīng)交稅費—應(yīng)交增值稅(銷項稅額),
貸:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額),
應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借:應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),
貸:應(yīng)交稅費—未交增值稅
銷項稅額小于進(jìn)項稅額
借:應(yīng)交稅費—應(yīng)交增值稅(銷項稅額),
應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額)
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84785023 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 12/09 22:17
老師,你這分錄做的讓人看不懂,和我平時做的不一樣
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 12/09 22:18
你好,銷項稅額(比如100)大于進(jìn)項稅額(比如80)
借:應(yīng)交稅費—應(yīng)交增值稅(銷項稅額)100,
貸:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額)80,
應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)20
借:應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)20,
貸:應(yīng)交稅費—未交增值稅?20
銷項稅額(比如80)小于進(jìn)項稅額(比如90)
借:應(yīng)交稅費—應(yīng)交增值稅(銷項稅額)80,
應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)10
貸:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額) 90
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