当前位置:财税问题 >
實(shí)務(wù)
问题已解决
本月交納上月增值稅,是計(jì)入未交稅金還是已交稅金
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
本月交納上月增值稅,是計(jì)入未交稅金
2019 10/23 16:34
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 16:36
進(jìn)項(xiàng),銷項(xiàng)月未全部轉(zhuǎn)入未交稅金,再將交稅并入,在那能一眼看出累計(jì)已
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 16:40
可以看應(yīng)交稅費(fèi)-未交增值稅借方發(fā)生額 是累計(jì)已經(jīng)繳納的增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 16:50
銷項(xiàng)稅不是也轉(zhuǎn)為未交增值稅借方了
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 16:52
您月末結(jié)轉(zhuǎn)的時(shí)候分錄怎么寫的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 16:54
分別將進(jìn)項(xiàng),銷項(xiàng)以相反方向轉(zhuǎn)入未交稅金,差額就是應(yīng)交稅
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 17:03
可以把您寫的分錄寫一下么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 17:28
借:未交稅金
貸:進(jìn)項(xiàng)稅
借:銷項(xiàng)稅
貸:未交稅金
未交稅金借方余額為留抵,貸方余額為應(yīng)交
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 17:33
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
貸: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)稅額
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)-未交增值稅
正常的結(jié)轉(zhuǎn)應(yīng)該是這樣寫分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 17:43
如果進(jìn)項(xiàng)大于銷項(xiàng),分錄是什么
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 17:43
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
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)稅額
借:應(yīng)交稅費(fèi)-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
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/23 17:46
這樣未交增值稅貸方還是不能反映實(shí)際累計(jì)交納啊
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/23 17:48
如果每個(gè)月都要結(jié)轉(zhuǎn)的話 只能在繳納的時(shí)候摘要注明一下 上交增值稅
我自己是月末不做結(jié)轉(zhuǎn)分錄的 銷項(xiàng)大于進(jìn)項(xiàng)只寫一筆分錄
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)-未交增值稅
進(jìn)項(xiàng)跟銷項(xiàng)年末的時(shí)候一次性結(jié)平
這樣的話 就可以看出來(lái)
![](/wenda/img/newWd/sysp_btn_eye.png)