问题已解决
老師好,我對應(yīng)交稅費有點繞,請幫我看一下這樣對嗎,謝謝! 采購時:借: 庫存商品 100 應(yīng)交增值稅-待認(rèn)證進項稅 13 貸:應(yīng)付賬款 113 月末認(rèn)證后結(jié)轉(zhuǎn)進項稅: 借:應(yīng)交稅費-待認(rèn)證進項稅 13 貸:應(yīng)交稅費-進項稅 13 發(fā)生采購?fù)素洠篭n借:應(yīng)付賬款 113 貸 :庫存商品 100 應(yīng)交稅費-待認(rèn)證進項稅 13 開紅字信息表后做進項稅額轉(zhuǎn)出: 借:應(yīng)交稅費-待認(rèn)證進項稅 13 貸:應(yīng)交稅費-進項稅額轉(zhuǎn)出 13
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第二個分錄不對,你反了。月末認(rèn)證后結(jié)轉(zhuǎn)進項稅: 借:應(yīng)交稅費-待認(rèn)證進項稅 13 貸:應(yīng)交稅費-進項稅 13這個分錄反過來就對了,進項稅在借方。
第三個分錄,你已經(jīng)在進項了,和待認(rèn)證沒有關(guān)系了。發(fā)生采購?fù)素洠?借:庫存商品 -100 應(yīng)交稅費-進項稅- 13 貸應(yīng)付賬款-113
第四個分錄不需要了
2021 11/05 10:35
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2021 11/05 10:51
老師,那發(fā)生退貨了對方開了紅字,不需要做進項額轉(zhuǎn)出嗎
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2021 11/05 10:52
采購時:借: 庫存商品 100
應(yīng)交增值稅-待認(rèn)證進項稅 13
貸:應(yīng)付賬款 113
月末認(rèn)證后結(jié)轉(zhuǎn)進項稅:
借:應(yīng)交稅費-進項稅 13
貸:應(yīng)交稅費-待認(rèn)證進項稅 13
發(fā)生采購?fù)素洠篭n借:應(yīng)付賬款 113
貸 :庫存商品 100
應(yīng)交稅費-進項稅額轉(zhuǎn)出 13
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2021 11/05 10:57
。發(fā)生采購?fù)素洠?借:庫存商品 -100 應(yīng)交稅費-進項稅- 13 貸應(yīng)付賬款-113
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2021 11/05 13:57
收到采購發(fā)票認(rèn)證了,不用做進項項轉(zhuǎn)出嗎?
跨月退貨
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2021 11/05 15:13
那個不叫進項轉(zhuǎn)出,那個叫紅沖你的進項發(fā)票
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