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待認(rèn)證的進(jìn)項(xiàng)稅額怎么調(diào)整
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待認(rèn)證進(jìn)項(xiàng)稅認(rèn)證后會計(jì)分錄如下:
1、取得進(jìn)項(xiàng)票當(dāng)月認(rèn)證
借:相關(guān)科目
應(yīng)交稅費(fèi)-應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
2、待認(rèn)證進(jìn)項(xiàng)稅額轉(zhuǎn)入抵扣時
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)-應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
2019 05/25 15:27
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