问题已解决
我們這個月應(yīng)交增值稅62000元,有進項增值稅862元,繳納稅款銀行出賬,繳納時候會計分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
你好,繳納增值稅的分錄:借:應(yīng)交增值稅-未交增值稅 貸:銀行存款
2021 08/31 11:34
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/31 11:35
進賬怎么體現(xiàn)出來?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/31 11:35
進項怎么體現(xiàn)出來
肖肖老師-實踐 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/31 11:37
你好,計提增值稅時:借: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-未交增值稅。
進項不需要再體現(xiàn),您在購入的時候已經(jīng)做了分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/31 11:39
購入的時候怎么做分錄?就是專用發(fā)票抵扣勾選統(tǒng)計以后,怎么做分錄?
肖肖老師-實踐 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/31 11:49
當(dāng)月抵扣勾選購入的發(fā)票,借:庫存商品? 應(yīng)交稅金-應(yīng)交增值稅-進項? ?貸:應(yīng)付賬款
![](/wenda/img/newWd/sysp_btn_eye.png)