问题已解决
老師,增值稅結轉的完整會計分錄是什么?



你好,是銷項稅額大于進項稅額嗎??
2022 06/06 10:23

84784994 

2022 06/06 10:23
兩種情況

鄒老師 

2022 06/06 10:29
你好
銷項稅額大于進項稅額,結轉分錄是
借:應交稅費—應交增值稅(銷項稅額),
貸:應交稅費—應交增值稅(進項稅額),
應交稅費—應交增值稅(轉出未交增值稅)
借:應交稅費—應交增值稅(轉出未交增值稅),
貸:應交稅費—未交增值稅
銷項稅額小于進項稅額,結轉分錄是
借:應交稅費—應交增值稅(銷項稅額),
應交稅費—應交增值稅(轉出未交增值稅)
貸:應交稅費—應交增值稅(進項稅額)

84784994 

2022 06/06 10:30
老師,是不是還有另外一種結轉的分錄,不需要把銷項和進項結轉

鄒老師 

2022 06/06 10:35
你好,沒有這種做法(不需要把銷項和進項結轉)
