當(dāng)前位置:財(cái)稅問(wèn)題 >
實(shí)務(wù)
問(wèn)題已解決
老師,你好,年末進(jìn)項(xiàng)稅額大于銷(xiāo)項(xiàng)稅額請(qǐng)問(wèn)怎么結(jié)轉(zhuǎn)呢?賬務(wù)處理是?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,進(jìn)項(xiàng)稅額大于銷(xiāo)項(xiàng)稅額,結(jié)轉(zhuǎn)分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)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)
2022 01/11 11:21
![](/wenda/img/newWd/sysp_btn_eye.png)