问题已解决
請問,我10月的時候做了一筆待認證的海關(guān)繳款書做成本。也做了一筆待認證的稅額的分錄。然后我11月抵扣進項179142.79中。27393.3是10月的待認證。為了27393.3,我做了一筆分錄。借待認證抵扣進項稅額,貸進項稅額。對嗎
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你好,收到繳款書,借:應稅費用——待認證進項稅額
比對相符抵扣,借:應交稅費——應增(進)貸:應稅費用——待認證進項稅額
2019 12/27 12:43
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2019 12/27 12:51
好的。那我11月中總進項是179142.79,需要減去那筆27393.3元嗎(因為有單獨做借應交進項貸,待認證進項稅額的分錄的話。
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2019 12/27 12:54
庫存商品下面的進項是總的。如果我把27393.3的這筆另外做了老師說的那個分錄。那庫存商品下面的總進項數(shù)字需求變嗎
FAILED
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2019 12/27 13:01
你好,如果當初單獨做了分錄,需要把它減掉??傤~不變
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2019 12/27 13:08
把庫存商品下面的進項179142.79減27393.3變成151749.49對吧。
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2019 12/27 13:10
我當月有做借應交進項稅額27393.3,貸待認證抵扣進項稅27393.3
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2019 12/27 13:20
你好,把庫存商品下面的進項179142.79減27393.3變成151749.49——是對的
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2019 12/27 13:24
老師。我當月認證通過的數(shù)字是179142.79喔。
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2019 12/27 13:26
你好,認證通過的總數(shù)是179142.79,這里面包括了27393.3,因為27393.3以前已經(jīng)轉(zhuǎn)入了進項稅額
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2019 12/27 13:43
老師說的已經(jīng)轉(zhuǎn)入進項稅額,是指借應交進項稅額27393.3,貸待認證抵扣稅27393.3這個分錄嗎。。
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2019 12/27 13:45
你好,是的,是這樣的。
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