问题已解决
應(yīng)交增值稅 本期累計發(fā)生額 在科目余額表看哪個金額
FAILED



累計發(fā)生額不看余額
看借方明細(xì)發(fā)生額
2024 05/11 12:57

84785023 

2024 05/11 12:59
不是看貸方嗎

84785023 

2024 05/11 12:59
哪個科目的借方

樸老師 

2024 05/11 13:02
在科目余額表上,應(yīng)交增值稅的本期累計發(fā)生額主要體現(xiàn)在“應(yīng)交稅費”科目的貸方發(fā)生額上。貸方發(fā)生額表示企業(yè)應(yīng)交的增值稅額,即銷項稅額減去進(jìn)項稅額后的余額。
當(dāng)貸方發(fā)生額大于借方發(fā)生額時,說明企業(yè)存在尚未繳納的增值稅;而當(dāng)借方發(fā)生額大于貸方發(fā)生額時,可能表示企業(yè)有預(yù)繳的增值稅或存在退稅情況。

84785023 

2024 05/11 13:03
那我看應(yīng)交稅費 未交增值稅的貸方就可以了吧

樸老師 

2024 05/11 13:07
同學(xué)你好
可以的
看發(fā)生額

84785023 

2024 05/11 13:16
這個老師 說看借方的 到底要看哪個呢
FAILED

樸老師 

2024 05/11 13:18
同學(xué)你好
都可以
借方是實際交的
