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您好老師問一下,應(yīng)交稅費(fèi)-應(yīng)交增值稅-已交稅金期末數(shù)是23483.88,應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅23483.48元,差0.4元?這個差額怎么調(diào)?分錄怎么做?謝謝
FAILED
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您好,因?yàn)?.4元是很小的尾差,可以考慮進(jìn)管理費(fèi)用。分錄:借:管理費(fèi)用 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-已交稅金。希望有幫助到您
2024 01/09 19:54
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2024 01/09 19:56
是把已交稅金調(diào)減了對么
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2024 01/09 19:57
嗯,是的。就是留下尾差的已交稅金科目把尾差結(jié)成0,分錄的另一個科目可以放到管理費(fèi)用。
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2024 01/09 19:59
謝謝就相當(dāng)于交的稅金交多了么
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2024 01/09 20:01
嗯嗯,可以這么理解,相當(dāng)于是交稅交多了給企業(yè)造成的損失(所以入管理費(fèi)用)
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2024 01/09 20:02
明白了謝謝
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2024 01/09 20:03
不客氣的,有其他問題歡迎繼續(xù)提問~
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