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老師,麻煩根據(jù)圖片上的內(nèi)容,幫忙結(jié)轉(zhuǎn)增值稅。謝謝
FAILED
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同學(xué),結(jié)轉(zhuǎn)增值稅是根據(jù)應(yīng)交稅費(fèi)-應(yīng)交增值稅明細(xì)科目結(jié)轉(zhuǎn)
2023 04/07 11:38
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2023 04/07 11:52
具體分錄能寫下嗎?老師,我對(duì)一下自己有沒有結(jié)轉(zhuǎn)正確
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2023 04/07 11:54
月末如何結(jié)轉(zhuǎn)增值稅
增值稅月末結(jié)轉(zhuǎn)過程如下:
(一)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)
(二)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)
(三)結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)、銷差額):
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
(四)實(shí)際交納時(shí)
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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2023 04/07 13:35
進(jìn)項(xiàng)比銷項(xiàng)多也是這樣嗎
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2023 04/07 13:39
進(jìn)項(xiàng)比銷項(xiàng)多,期末結(jié)轉(zhuǎn)分錄,按銷項(xiàng)稅的金額
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(進(jìn)項(xiàng)稅額)
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2023 04/07 13:47
老師這樣對(duì)嗎
FAILED
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2023 04/07 13:49
你分錄里進(jìn)項(xiàng)比銷項(xiàng)大,不能這樣結(jié)轉(zhuǎn)
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2023 04/07 13:49
結(jié)轉(zhuǎn)金額為銷項(xiàng)的金額1217.5
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2023 04/07 13:52
老師,你的意思是進(jìn)項(xiàng)比銷項(xiàng)大,只結(jié)轉(zhuǎn)銷項(xiàng),進(jìn)項(xiàng)不管他?
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2023 04/07 13:54
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額) 1217.5
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 1217.5
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2023 04/07 13:57
意思是,直接轉(zhuǎn)跟銷項(xiàng)相同金額?
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2023 04/07 13:58
同學(xué),對(duì),是這樣的哦
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2023 04/07 13:59
那銷項(xiàng)比進(jìn)項(xiàng)大,就按雙方各自金額結(jié)轉(zhuǎn)?
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2023 04/07 14:05
銷比進(jìn)大,就按進(jìn)項(xiàng)的金額結(jié)轉(zhuǎn),按你上面憑證的分錄,差額結(jié)轉(zhuǎn)到未交增值稅科目里
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2023 04/07 14:09
意思是沒有差額就直接借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額) 1217.5
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 1217.5 不用在寫其他分錄
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2023 04/07 14:13
這是進(jìn)項(xiàng)比銷項(xiàng)多的情況,按進(jìn)項(xiàng)的金額把銷項(xiàng)金額結(jié)轉(zhuǎn)掉,剩下的進(jìn)項(xiàng)留抵
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2023 04/07 14:19
那剩下的,要轉(zhuǎn)到待抵扣進(jìn)項(xiàng)里面嗎
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2023 04/07 14:22
同學(xué),不用的做其他分錄的
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2023 04/07 14:22
好的,謝謝老師
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2023 04/07 14:22
祝您學(xué)習(xí)愉快,如果對(duì)老師的回復(fù)滿意,請(qǐng)給老師一個(gè)好評(píng),謝謝。
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