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比如4月份發(fā)生的銷售收入,但發(fā)票6月份才收到,并在6月征期勾選,稅局讓先申報(bào)本月的收入抵扣后再來(lái)抵扣前面4月份的增值稅和滯納金,抵扣完不夠的再補(bǔ)繳。但不知道這個(gè)分錄要怎么寫。
FAILED
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同學(xué)你好,可以放在應(yīng)交稅費(fèi)-應(yīng)交增值稅”科目的貸方余額中,待后續(xù)抵扣。分錄可以按你習(xí)慣的記,可以放在應(yīng)交增值稅”科目的三級(jí)或四級(jí)明細(xì)下。
2024 07/19 01:05
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2024 07/19 01:13
例如,借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅/抵扣稅額)?
? ? 貸:應(yīng)交稅費(fèi)-未交增值稅?
? ? ? ? ? 營(yíng)業(yè)外支出(滯納金)
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2024 07/19 01:44
請(qǐng)問營(yíng)業(yè)外支出不是在借方增加嗎?怎么要放貸方?
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2024 07/19 07:07
營(yíng)業(yè)外支出是抵減的滯納金。
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2024 07/19 07:08
借方增加,貸方抵減。
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