问题已解决
老師您好,我們是d級(jí)納稅人,領(lǐng)購(gòu)發(fā)票是要預(yù)繳稅款,預(yù)繳稅款分錄怎么做,預(yù)交時(shí)借應(yīng)交稅費(fèi)―預(yù)交增值稅貸銀行存款,,接下來(lái)如何轉(zhuǎn)入
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你好,月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細(xì)科目余額轉(zhuǎn)入“未交增值稅”明細(xì)科目,
借記:應(yīng)交稅費(fèi)——未交增值稅
貸:應(yīng)交稅費(fèi)——預(yù)交增值稅
2019 08/08 13:12
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2019 08/08 13:16
再接下來(lái)就是借:應(yīng)交稅費(fèi)―已交稅金
貸:應(yīng)交稅費(fèi)―未交增值稅
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2019 08/08 13:17
對(duì)嗎老師
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2019 08/08 13:21
你好,是這樣 的。如果對(duì)我的回答滿意的話,麻煩給個(gè)五星好評(píng)。
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2019 08/08 14:19
好的,老師還有最后一個(gè)問(wèn)題,就是最后一步不是借:應(yīng)交稅費(fèi)―已交稅金
貸:應(yīng)交稅費(fèi)―未交增值稅,但我們的原始憑證還是銀行扣款呀
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2019 08/08 14:21
就比如這張單子
FAILED
FAILED
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2019 08/08 14:49
你好,你們銀行扣款是第一筆就做了的,預(yù)交時(shí)借應(yīng)交稅費(fèi)―預(yù)交增值稅貸銀行存款
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2019 08/08 15:48
老師那接下來(lái)預(yù)交增值稅月底如何轉(zhuǎn)
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2019 08/08 16:43
你好,預(yù)交時(shí)
借應(yīng)交稅費(fèi)―預(yù)交增值稅
貸銀行存款
月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細(xì)科目余額轉(zhuǎn)入“未交增值稅”明細(xì)科目,
借記:應(yīng)交稅費(fèi)——未交增值稅
貸:應(yīng)交稅費(fèi)——預(yù)交增值稅
借:應(yīng)交稅費(fèi)―已交稅金
貸:應(yīng)交稅費(fèi)―未交增值稅
這個(gè)就是整個(gè)的預(yù)繳增值稅做賬及結(jié)轉(zhuǎn)流程。
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