当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師您好,請(qǐng)問進(jìn)口貨物,收到海關(guān)繳款書,進(jìn)項(xiàng)稅額會(huì)抵扣掉。我的分錄是 借,庫存商品 應(yīng)交稅費(fèi) 應(yīng)交增值稅 進(jìn)賬稅額 貸,應(yīng)付賬款 然后銀行扣繳的進(jìn)口增值稅,分錄怎么寫?



借應(yīng)付賬款(增值稅金額) 貸銀行存款
2024 08/12 15:24

84785027 

2024 08/12 15:30
不對(duì)呀,我進(jìn)口增值稅沒有掛應(yīng)付科目,怎么能用應(yīng)付賬款呢?

東老師 

2024 08/12 15:31
因?yàn)閼?yīng)付賬款里面包含了稅金和應(yīng)付貨物款了
