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17年的賬務(wù)中有三筆進(jìn)項(xiàng)稅額轉(zhuǎn)出,具體稅額轉(zhuǎn)出時(shí)怎么做分錄?另外進(jìn)項(xiàng)稅額轉(zhuǎn)出和進(jìn)項(xiàng)紅字發(fā)票分錄的區(qū)別是什么?
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你好,進(jìn)項(xiàng)稅額轉(zhuǎn)出,分錄一般借:管理費(fèi)用,制造費(fèi)用,生產(chǎn)成本等成本費(fèi)用科目,貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出。收到紅字進(jìn)項(xiàng)發(fā)票相當(dāng)于原來(lái)已經(jīng)抵扣的稅金轉(zhuǎn)出,不涉及成本費(fèi)用增加。
2018 10/08 13:44
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2018 10/08 15:28
老師,收到紅字進(jìn)項(xiàng)發(fā)票不涉及成本費(fèi)用,分錄應(yīng)該怎么做?
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2018 10/08 15:29
比如采購(gòu)貨物紅字發(fā)票,分錄,借:庫(kù)存商品 負(fù)數(shù),貸:應(yīng)付賬款 負(fù)數(shù),應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出 正數(shù)
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