问题已解决
老師,本年沒有銷項,增值稅進項稅額有20萬,年底需要結(jié)轉(zhuǎn)嗎?如果需要,分錄是?
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負債類科目不需要轉(zhuǎn)平的
2023 01/10 11:55
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2023 01/10 11:59
老師,如果年末,銷項20萬,進項5萬,要怎么結(jié)轉(zhuǎn)呢?
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2023 01/10 12:01
月末先計算
應(yīng)交增值稅=本月銷項稅-(本月進項-本月進項轉(zhuǎn)出)-加計抵減-上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費-未交增值稅
下月交稅分錄
借:應(yīng)交稅費-未交增值稅
貸:銀行存款
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