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年末轉(zhuǎn)出未交增值稅借方余額怎么處理
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就是我現(xiàn)在想把12月份的轉(zhuǎn)出未交增值稅借方余額轉(zhuǎn)出
2023 03/21 16:08
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2023 03/21 16:08
12月份沒(méi)有余額,這要怎么做轉(zhuǎn)出無(wú)余額呢
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2023 03/21 16:11
同學(xué)您好,舉例說(shuō)明 ,如進(jìn)項(xiàng)10萬(wàn) >銷項(xiàng)3萬(wàn),不需記賬,如進(jìn)項(xiàng)3萬(wàn) <銷項(xiàng)10萬(wàn),則應(yīng)交7萬(wàn),轉(zhuǎn)出未交增值7萬(wàn)即可1、計(jì)提時(shí):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)7
貸:應(yīng)交稅費(fèi)-未交增值稅7
2、下月交納時(shí):
借:應(yīng)交稅費(fèi)-未交增值稅7
貸:銀行存款7
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2023 03/21 16:14
那不是轉(zhuǎn)出未交增值稅一直掛著借方余額,轉(zhuǎn)出未交增值稅不是年末應(yīng)該是沒(méi)有余額,現(xiàn)在就是搞不懂怎么把轉(zhuǎn)出未交增值借方轉(zhuǎn)出,到年末轉(zhuǎn)出未交增值稅無(wú)余額,這個(gè)分錄要怎么才合適呢
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2023 03/21 16:14
你發(fā)給我分錄,我知道有這一步
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2023 03/21 16:18
沒(méi)有這個(gè)要求的這是負(fù)債科目不是損益,不需要結(jié)轉(zhuǎn)的。只需軋出貸方差應(yīng)交稅就可以,交完稅后就平了,直到下次出現(xiàn)貸方差要交稅時(shí)重復(fù)這一步。
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