问题已解决
請問老師,一般納稅人,進(jìn)項稅額月末未認(rèn)證的應(yīng)該作什么分錄
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你好,
借應(yīng)交稅費應(yīng)交增值稅(待認(rèn)證進(jìn)項稅)
貸應(yīng)交稅費應(yīng)交增值稅(進(jìn)項稅)
2021 06/13 12:08
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2021 06/13 12:26
謝謝老師,那么我的增值稅報表上,進(jìn)項稅額應(yīng)該是我的應(yīng)交稅費-應(yīng)交增值稅進(jìn)項 本期借方發(fā)生額與貸方發(fā)生額之差嗎
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冉老師 
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2021 06/13 12:31
增值稅報表上,進(jìn)項稅額是已經(jīng)認(rèn)證過的
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2021 06/13 12:36
那我的應(yīng)交增值稅進(jìn)項? 本期借方發(fā)生額是本期取得的,貸方發(fā)生額是未認(rèn)證的。那么本期借方發(fā)生額與貸方發(fā)生額之差不就是已認(rèn)證的,這樣理解對嗎
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冉老師 
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2021 06/13 12:38
你好,可以這么理解的
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2021 06/13 12:48
謝謝老師,那么請問增值稅報表上的 本期應(yīng)補(退)稅額 ,如果從科目余額表上看,應(yīng)該是哪個科目的余額?
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冉老師 
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2021 06/13 15:10
應(yīng)交增值稅的余額科目的金額
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