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4月繳納3月份的增值稅,3月底沒(méi)有計(jì)提,4月直接繳納,是借:應(yīng)交稅費(fèi)-已交稅金 貸:銀行存款 這樣對(duì)嗎?
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你好 是一般納稅人的話 本月繳納上月的增值稅
借;應(yīng)交稅費(fèi)-未交增值稅 貸;銀行存款
本月繳納當(dāng)月的增值稅
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅(已交稅金) 貸;銀行存款
2020 05/14 20:40
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2020 05/14 20:56
按理是應(yīng)該 借;應(yīng)交稅費(fèi)-未交增值稅 貸;銀行存款 但是3月底并沒(méi)有把應(yīng)交稅費(fèi)轉(zhuǎn)到未交增值稅,4月就直接通過(guò)銷(xiāo)項(xiàng)減去進(jìn)項(xiàng)的差額,直接交增值稅了,根本沒(méi)有 應(yīng)交稅費(fèi)-未交增值稅 這個(gè)環(huán)節(jié) ,那該怎么做?
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2020 05/14 21:02
你好 那你就自己月末做一個(gè)結(jié)轉(zhuǎn)分錄就行了
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