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增值稅這么多年一直沒有結(jié)轉(zhuǎn), 需要結(jié)轉(zhuǎn)嗎?怎么結(jié)轉(zhuǎn),會(huì)計(jì)分錄怎么寫
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結(jié)轉(zhuǎn)分錄:
1、結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額:
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)稅額)
2、結(jié)轉(zhuǎn)銷項(xiàng)稅額:
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
3、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)項(xiàng)稅額與銷項(xiàng)稅額的差額):
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
4、實(shí)際交納增值稅
借:應(yīng)交稅費(fèi)—未交增值稅
貸:銀行存款
2022 04/07 06:23
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2022 04/07 07:17
一直沒有結(jié)轉(zhuǎn)過,我是剛接結(jié)賬過來,發(fā)現(xiàn)2個(gè)問題,就是之前會(huì)計(jì)沒有結(jié)轉(zhuǎn),但是她收到銀行扣款單,填的是借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額貸銀行存款,后來的2年,又變成借應(yīng)交稅費(fèi)應(yīng)交增值稅己交稅金貸銀行存款,我也不知道怎么弄
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2022 04/07 07:55
你好,那他的分錄都是錯(cuò)的 你把他的分錄沖紅,用我寫分錄做
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2022 04/07 08:17
那要紅沖4年了,每個(gè)月都工沖,這要做12個(gè)分錄
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2022 04/07 08:19
有沒有一下的調(diào)整,要不然我要一年一年的,還要一個(gè)月一個(gè)月的紅沖
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2022 04/07 14:36
這么多年進(jìn)項(xiàng),銷項(xiàng)都沒有結(jié)轉(zhuǎn),滾的數(shù)據(jù)也大
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2022 04/07 14:38
不用,你在12月份做一個(gè)全年的分錄就可以了,沖紅也是整體調(diào)整一下就行,不用一筆一筆的做
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2022 04/07 14:47
沒理解意思
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2022 04/07 15:03
到2021年12月年末銷項(xiàng)稅額已經(jīng)滾了貸3423930.2
FAILED
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2022 04/07 15:04
一筆分錄怎么做,紅沖怎么沖
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2022 04/07 15:05
我的意思是,您不用一個(gè)月一個(gè)月做分錄,就是按照這個(gè)累計(jì)數(shù)做就行,做一筆累計(jì)金額結(jié)轉(zhuǎn),這樣說明白了嗎
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2022 04/07 15:09
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額3423930.2貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅3423930.2,是這樣子嗎?進(jìn)項(xiàng)也是這樣做分錄。紅沖怎么調(diào)整
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2022 04/07 15:49
借銷項(xiàng)稅額
貸進(jìn)項(xiàng)稅額
轉(zhuǎn)出未交增值稅,也可以按照你寫的分別結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅,
就是把你前面支付稅款分錄錯(cuò)的那個(gè),做反方向沖減或者原分錄做紅字
借應(yīng)交稅費(fèi)-已交稅金貸銀行存款 這個(gè)分錄反方向或紅字(金額用紅字)
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2022 04/07 16:00
分錄是這樣寫嗎?但是我發(fā)發(fā)現(xiàn)已交稅金累計(jì)金額跟這個(gè)數(shù)據(jù)算下來不投
FAILED
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2022 04/07 16:54
那就有可能之前銷項(xiàng)和進(jìn)項(xiàng)處理數(shù)據(jù)跟申報(bào)表上不對(duì)
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2022 04/07 16:55
這個(gè)也不知道怎么調(diào)
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2022 04/07 17:23
你要跟申報(bào)表一一核對(duì)才能看出來是哪有問題的,要不沒法調(diào)整,往哪里調(diào)
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