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當(dāng)銷項(xiàng)稅額的余額大于進(jìn)項(xiàng)稅額的余額時(shí),分錄應(yīng)該怎么做
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你好,銷項(xiàng)稅額的余額大于進(jìn)項(xiàng)稅額的余額,結(jié)轉(zhuǎn)的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),
貸:應(yīng)交稅費(fèi)—未交增值稅
2022 01/12 19:45
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84784998 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/12 19:48
調(diào)往年的也可以這么做么?往年已繳納稅金了我要怎么做呢?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/12 19:51
你好,往年如果沒有結(jié)轉(zhuǎn),可以補(bǔ)做結(jié)轉(zhuǎn)。
按月根據(jù)進(jìn)項(xiàng)稅額,銷項(xiàng)稅額情況,做相應(yīng)的結(jié)轉(zhuǎn)分錄?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784998 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/12 20:03
應(yīng)交稅費(fèi)–轉(zhuǎn)出未交和未交增值稅,有什么不同?
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84784998 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/12 20:03
如果是進(jìn)大于銷那么應(yīng)交稅費(fèi)–轉(zhuǎn)出未交的余額會(huì)去哪里?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/12 20:03
你好
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)是三級(jí)科目
結(jié)轉(zhuǎn)代表應(yīng)交的增值稅或者留抵的稅額
應(yīng)交稅費(fèi)—未交增值稅是二級(jí)科目
代表應(yīng)交未交的稅款金額?
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