问题已解决
老師,**公司的項(xiàng)目,進(jìn)項(xiàng)和銷項(xiàng)怎么結(jié)轉(zhuǎn)呢?公司是有收管理費(fèi)
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤(pán)賬務(wù)核算及分析
你好學(xué)員,正常結(jié)轉(zhuǎn)到未交增值稅
2023 07/27 07:46
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2023 07/27 08:12
可是,在預(yù)收款項(xiàng)時(shí),公司就已經(jīng)扣了我們所有的稅費(fèi)和管理費(fèi),轉(zhuǎn)到未交增值稅怎么平呢
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冉老師 
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2023 07/27 08:26
預(yù)收按照全部確認(rèn)收入,差額記入稅金
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2023 07/27 08:40
那什么科目平未交增值稅呢?
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2023 07/27 08:45
那什么科目平未交增值稅呢?
比如
借應(yīng)收賬款
貸主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)應(yīng)交增值稅
收款
借銀行存款
貸預(yù)收賬款
借預(yù)收賬款
應(yīng)交稅費(fèi)應(yīng)交增值稅
貸應(yīng)收賬款
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2023 07/27 09:08
不懂,老師你可以就按這個(gè)問(wèn)題說(shuō)嗎?
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2023 07/27 09:08
就是按照,這個(gè)問(wèn)題的,學(xué)員
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2023 07/27 09:09
按照扣除稅之前的確認(rèn)收入
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2023 07/27 09:09
差額沖減稅金,學(xué)員
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