当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,月末要計(jì)算本月的應(yīng)交增值稅的會(huì)計(jì)分錄什么做??還有轉(zhuǎn)出未交增值稅是什么?未交增值稅我理解,那轉(zhuǎn)出又是什么來(lái)的?



借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
借應(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)
需要交增值稅
借應(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),未交增值稅。
2021 10/14 10:35

郭老師 

2021 10/14 10:35
是轉(zhuǎn)出來(lái)轉(zhuǎn)到未交增值稅里面,是你們以后需要支付出去的。

84784975 

2021 10/14 10:41
分錄這么多?應(yīng)交增值稅不是銷項(xiàng)稅一進(jìn)行稅嗎?直接做最后一個(gè)不行嗎?
FAILED

郭老師 

2021 10/14 10:45
直接做最后一個(gè)可以的。

郭老師 

2021 10/14 10:45
但是你的銷項(xiàng)和進(jìn)項(xiàng)每個(gè)月都有余額。

84784975 

2021 10/14 10:49
還有余額??我還是每月的余額為零,什么情況會(huì)有余額不為零,能說(shuō)說(shuō)嗎?

郭老師 

2021 10/14 10:52
你好,就是因?yàn)樽屗麤](méi)有余額,然后你把它結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅,你看第一個(gè)和第二個(gè)分錄不就可以啦。

郭老師 

2021 10/14 10:52
如果你只做最后一個(gè)分錄,你的銷項(xiàng)和進(jìn)項(xiàng)余額還在賬上。
