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老師看一下這個(gè)增值稅結(jié)轉(zhuǎn)對不對,有加計(jì)抵減額
FAILED
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?借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
如果銷項(xiàng)大于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
如果銷項(xiàng)小于進(jìn)項(xiàng)
借應(yīng)交稅費(fèi)應(yīng)交增值稅未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅 計(jì)提加計(jì)抵減額:借:應(yīng)交稅費(fèi)——應(yīng)交增值稅——增值稅加計(jì)抵減,貸:其他收益/營業(yè)外收入;申報(bào)繳納增值稅抵減加計(jì)抵減額:借:應(yīng)交稅費(fèi)——未交增值稅,貸:銀行存款應(yīng)交稅費(fèi)——應(yīng)交增值稅——增值稅加計(jì)抵減,當(dāng)月不足抵減的,結(jié)轉(zhuǎn)下期繼續(xù)抵減。
2023 06/16 10:52
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2023 06/16 10:53
你發(fā)的這個(gè)我看不懂
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2023 06/16 10:58
你看我這個(gè)寫的對不對
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2023 06/16 11:04
你的分錄不對
我給你的分錄是最基礎(chǔ)的
你看看
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