问题已解决
老師你好,3月進項稅334.92,銷項稅額200.69,進項大于銷項,我沒有做賬務(wù)處理,這樣月末進項稅額賬面有借方余額的334.92,銷項稅額賬面貸方有余額200.69,是不是要做一筆結(jié)轉(zhuǎn)分錄(清零)?
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你好,不需要的,只有進項小于銷項時才需要結(jié)轉(zhuǎn)應(yīng)交增值稅,大于不需要處理
2022 04/08 10:57
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:10
這個我知道,進項大于銷項,不用結(jié)轉(zhuǎn)增值稅,即不用把“轉(zhuǎn)出未交增值稅”轉(zhuǎn)入“未交增值稅”,但是月末進銷項要結(jié)平,不然一直有余額,要做分錄,借:銷項稅208.69 ?貸:進項稅額 334.92,這樣銷項就沒有余額,進項留抵134.23
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:13
寫錯了,應(yīng)是,借:銷項稅額200.69 ?貸:進項稅額 ?200.69
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:14
本身就會有余額的,你就算是進項小于銷項做的結(jié)轉(zhuǎn)分錄也不會結(jié)轉(zhuǎn)到進項和銷項科目啊
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:17
不是月末或年末要結(jié)平進項和銷項嗎?
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:18
我是月末結(jié)轉(zhuǎn)
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:29
月末結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進、銷差額):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。
實際交納時,借:應(yīng)交稅費—未交增值稅;貸:銀行存款
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:32
這個我知道,說的不是一回事,我說月末或年末進項和銷項有余額,要結(jié)平
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夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:36
但是月末不需要結(jié)平啊
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:37
那銷項什么時候結(jié)平,一直掛帳上?
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:40
年末一起做一筆結(jié)轉(zhuǎn)
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:41
問題是我一直按月結(jié)轉(zhuǎn)
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:42
那你就按照你的分錄月末結(jié)轉(zhuǎn)吧
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/08 11:44
三月忘記了,我四月補做分錄,借:銷項稅額200.69 貸:進項稅額 200.69,可以吧
![](https://pic1.acc5.cn/009/96/08/56_avatar_middle.jpg?t=1651203464)
夏天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/08 11:44
可以的,你也可以和4月一起補做沒關(guān)系
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