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本月只有進(jìn)項(xiàng),沒(méi)銷(xiāo)項(xiàng),月末要做結(jié)轉(zhuǎn)嗎?
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這個(gè)不需要結(jié)轉(zhuǎn)的哈
2023 03/27 11:06
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84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/27 11:08
上月還有留底的進(jìn)項(xiàng)稅100,本月銷(xiāo)項(xiàng)稅50,那月末要做賬人嗎?會(huì)計(jì)分錄怎么寫(xiě)?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/27 11:18
月末先計(jì)算
應(yīng)交增值稅=本月銷(xiāo)項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/27 11:26
要是年末還有留底的進(jìn)項(xiàng)稅100,沒(méi)銷(xiāo)項(xiàng)稅,那年底還要做賬嗎?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/27 11:33
一直都那樣做就是,不用管余額是否轉(zhuǎn)平
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/27 11:39
意思是年末如果有留抵,就不用結(jié)轉(zhuǎn)是吧
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/27 13:45
是的,就是那個(gè)意思的
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