问题已解决
有留抵稅額的增值稅年末結(jié)轉(zhuǎn)分錄應(yīng)該怎么寫
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你好
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(進項稅額)
2019 01/08 08:39
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 01/08 08:58
老師平時有交稅時分錄是這個對嘛
借應(yīng)交稅費~應(yīng)交增值稅~轉(zhuǎn)出未交稅費
貸應(yīng)交稅費~應(yīng)交增值稅~未交稅費
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 01/08 08:59
你好,是的,是這樣結(jié)轉(zhuǎn)
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 01/08 09:09
那這樣下來,年底應(yīng)交稅費~應(yīng)交增值稅~轉(zhuǎn)出未交增值稅的借方余額會很大
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 01/08 09:11
你好,如果是銷項大于進項的情況下,還需要做一筆這個分錄
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(進項稅額)
應(yīng)交稅費——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
發(fā)生計入貸方,結(jié)轉(zhuǎn)計入借方,就沒有余額了
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