问题已解决
建筑公司銷項稅1000,進項稅500.月末要怎么結轉進項稅和銷項稅,分錄
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你好 1、結轉進項稅額:
借:應交稅費—應交增值稅(轉出未交增值稅)
貸:應交稅費—應交增值稅(進項稅額)
2、結轉銷項稅額:
借:應交稅費—應交增值稅(銷項稅額)
貸:應交稅費—應交增值稅(轉出未交增值稅)
3、結轉應繳納增值稅(即進、銷差額):
借:應交稅費—應交增值稅(轉出未交增值稅)
貸:應交稅費—未交增值稅
4、實際交納時
借:應交稅費—未交增值稅
貸:銀行存款
2024 01/31 15:07
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王璐璐老師 
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2024 01/31 15:10
加油? 等你的好評哦
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84785038 
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2024 01/31 15:11
結轉進項銷項可以在一張憑證上嗎,分錄也是這樣的??
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王璐璐老師 
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2024 01/31 15:13
你好? 可以寫在一起的 分錄就是借:應交稅費—應交增值稅(轉出未交增值稅)
貸:應交稅費—應交增值稅(進項稅額)? 這個是進項結轉的
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王璐璐老師 
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2024 01/31 15:33
加油? 等你的好評哦
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