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老師,應(yīng)繳納增值稅月末怎么結(jié)轉(zhuǎn),我們是銷項(xiàng)大于進(jìn)項(xiàng),我寫了借記應(yīng)繳稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),貸記:應(yīng)交稅費(fèi)-未交增值稅,但是余額表里還是有銷項(xiàng)和進(jìn)項(xiàng)余額
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你好,你的分錄是正確的,余額的銷項(xiàng)與進(jìn)項(xiàng)年末一次性結(jié)轉(zhuǎn)清零,借:應(yīng)交稅費(fèi)-銷項(xiàng) 貸:應(yīng)交稅費(fèi)-進(jìn)項(xiàng) 應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅
2018 01/04 14:32
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84785041 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 01/04 14:43
好的,我就是少做了一張這個(gè)憑證,這樣銷項(xiàng)和進(jìn)項(xiàng)余額就為0了,謝謝老師
![](https://pic1.acc5.cn/000/17/39/65_avatar_middle.jpg?t=1651203196)
吳月柳 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 01/04 14:43
嗯,好的,不客氣
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