问题已解决
建筑企業(yè)財(cái)務(wù)月末關(guān)于增值稅需要怎么結(jié)轉(zhuǎn),具體分錄?
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借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(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)應(yīng)交增值稅進(jìn)項(xiàng)
需要交增值稅
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 07/02 10:55
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 11:11
老師,銷項(xiàng)和進(jìn)項(xiàng)還需要結(jié)轉(zhuǎn)嗎?不是結(jié)轉(zhuǎn)它倆差額嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/02 11:12
銷項(xiàng)進(jìn)項(xiàng)可以結(jié)轉(zhuǎn)的,你要向他們都有余額的話,可以不用結(jié)轉(zhuǎn),我上面給你寫的是第一個(gè)結(jié)轉(zhuǎn)銷項(xiàng)的,第二個(gè)結(jié)轉(zhuǎn)進(jìn)項(xiàng),第三個(gè)結(jié)轉(zhuǎn)需要繳納的增值稅。如果你不想剪短的話,第一個(gè)和第二個(gè)不用做,只做第三個(gè)就可以。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 18:34
老師,只做第三個(gè)分錄也可以呀?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 18:35
老師,只做第三個(gè)分錄的話。是不是轉(zhuǎn)出未交增值稅明細(xì)科目就一直有余額不會平吧?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/02 19:04
對的
進(jìn)項(xiàng)
銷項(xiàng)
轉(zhuǎn)出未交增值稅
這幾個(gè)一直有余額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 19:06
老師。那種做法比較好呢?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/02 21:02
自己選擇就可以的。建議是都沒有余額,你以后核對的時(shí)候方便。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/03 04:23
老師,進(jìn)項(xiàng)發(fā)票剛?cè)胭~都計(jì)入應(yīng)交增值稅-未抵扣增值稅稅額了,老師需要這樣做嗎,還是直接計(jì)進(jìn)項(xiàng)稅
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/03 07:44
沒有認(rèn)證的做應(yīng)交稅費(fèi)待認(rèn)證
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/03 07:50
未認(rèn)證的認(rèn)證完了,分錄應(yīng)該怎么做呢
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/03 07:50
借應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)
貸應(yīng)交稅費(fèi)待認(rèn)證
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