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老師,您好,這個(gè)第二種情形的是不是錯(cuò)誤的分錄,應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)不能在借方呀
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
沖減收入及銷(xiāo)項(xiàng)稅,就是在借方的,或者貸方負(fù)數(shù)顯示
2020 03/04 16:43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/04 16:45
應(yīng)該是貸方負(fù)數(shù)比較好,那第三項(xiàng)的分錄怎么寫(xiě)
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/04 16:45
借:應(yīng)收賬款 負(fù)數(shù) 貸:以前年度損益調(diào)整 負(fù)數(shù) 應(yīng)交稅費(fèi)—應(yīng)交增值稅—銷(xiāo)項(xiàng)稅 負(fù)數(shù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/04 16:52
好的,謝謝
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/04 16:54
好的,客氣,幫到你就好
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