问题已解决
收到一張專票1264000,金額1118584.07.進(jìn)項(xiàng)是145415.93.只入賬852000的含稅金額,只抵扣這部分的進(jìn)項(xiàng),請問怎么賬務(wù)處理?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
那么需要轉(zhuǎn)出的進(jìn)項(xiàng)就是=(1264000-85000)/1.13/1118584.07*145415.93=135637.17
2024 07/27 11:11
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 07/27 11:49
完整的分錄是什么,進(jìn)項(xiàng)轉(zhuǎn)出必須先勾選了再轉(zhuǎn)出?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/27 11:53
借:成本費(fèi)用753982.30? ?=852000/1.13
? ? ? 增值稅-進(jìn)項(xiàng)145415.93
貸:應(yīng)付賬款/銀行存款1264000
? ? ??增值稅-進(jìn)項(xiàng)轉(zhuǎn)出?47398.23??=(1264000-852000)/1.13/1118584.07*145415.93
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 07/27 12:02
是要先勾選了?再做進(jìn)項(xiàng)轉(zhuǎn)出?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/27 12:03
是的,就是那個(gè)意思的哈
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/27 12:05
更正一下數(shù)據(jù)
借:成本費(fèi)用753982.30 =852000/1.13
增值稅-進(jìn)項(xiàng)145415.93
貸:應(yīng)付賬款/銀行存款852000
增值稅-進(jìn)項(xiàng)轉(zhuǎn)出 47398.23 =(1264000-852000)/1.13/1118584.07*145415.93
![](/wenda/img/newWd/sysp_btn_eye.png)