问题已解决
老師你好,圖1圖2這道多選題關(guān)于平銷返利所涉及的增值稅,是沖銷進(jìn)項(xiàng)稅額,而不是做進(jìn)項(xiàng)稅額轉(zhuǎn)出。但是圖3中的業(yè)務(wù)2也是平銷返利,為什么分錄是做進(jìn)項(xiàng)稅額轉(zhuǎn)出呢?
FAILED
FAILED
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
因?yàn)槠戒N返利對于買方而言,相當(dāng)于是對方給他開了紅字發(fā)票,開了紅字發(fā)票也就是之前抵扣的進(jìn)項(xiàng)抵多了,現(xiàn)在沖減之前多抵扣的進(jìn)項(xiàng)。
2022 09/27 22:14
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
m8964_42568 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/27 22:25
老師,如果是沖減的話,那圖3業(yè)務(wù)2的會計分錄是不是錯了?不應(yīng)該做進(jìn)項(xiàng)轉(zhuǎn)出,而應(yīng)該是
借: 應(yīng)該稅費(fèi)-應(yīng)該增值稅(進(jìn)項(xiàng)稅額) 6806000
貸:以前年度損益調(diào)整 6806000
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/27 22:28
對了,你這里這個分錄確實(shí)科目給的不太對。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
m8964_42568 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/27 22:48
關(guān)于業(yè)務(wù)2的分錄應(yīng)該怎么做呢?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/27 22:57
借應(yīng)交稅費(fèi)、增值稅,進(jìn)項(xiàng),負(fù)數(shù),貸以前年度損益調(diào)整復(fù)蘇。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
m8964_42568 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/28 07:37
以前年度損益調(diào)整 再如何結(jié)轉(zhuǎn)呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
m8964_42568 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/28 07:37
以前年度損益調(diào)整 再如何結(jié)轉(zhuǎn)呢?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/28 08:36
借,以前年度損益調(diào)整
貸,利潤分配-未分配利潤
盈余公積
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