
平時(shí)交的增值稅直接計(jì)入已交稅金里了,沒(méi)走未交稅金科目,進(jìn)項(xiàng)稅和銷(xiāo)項(xiàng)稅三級(jí)科目里有余額,年底怎么把三級(jí)科目結(jié)成零?
答: 同學(xué)你好,年底直接把進(jìn)項(xiàng)稅和銷(xiāo)項(xiàng)稅三級(jí)科目余額,轉(zhuǎn)入已交稅金里即可。
1、借:應(yīng)交稅金--應(yīng)交增值稅--銷(xiāo)項(xiàng)稅額貸:應(yīng)交稅金--應(yīng)交增值稅--進(jìn)項(xiàng)稅額應(yīng)交稅金--應(yīng)交增值稅--轉(zhuǎn)出未交增值稅(銷(xiāo)項(xiàng)減去進(jìn)項(xiàng)的差額)2、借:應(yīng)交稅金--應(yīng)交增值稅--轉(zhuǎn)出未交增值稅(銷(xiāo)項(xiàng)減去進(jìn)項(xiàng)的差額)貸:應(yīng)交稅金--未交增值稅這兩筆的摘要怎么寫(xiě)?
答: 1 是的,這個(gè)結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)稅額和進(jìn)項(xiàng)稅額,2 結(jié)轉(zhuǎn)轉(zhuǎn)出未交增值稅
我是一名會(huì)計(jì),想問(wèn)一下考個(gè)網(wǎng)絡(luò)學(xué)歷有用嗎?
答: 眾所周知會(huì)計(jì)人如果要往上發(fā)展,是要不斷考證的
1、借:應(yīng)交稅金--應(yīng)交增值稅--銷(xiāo)項(xiàng)稅額貸:應(yīng)交稅金--應(yīng)交增值稅--進(jìn)項(xiàng)稅額應(yīng)交稅金--應(yīng)交增值稅--轉(zhuǎn)出未交增值稅(銷(xiāo)項(xiàng)減去進(jìn)項(xiàng)的差額) 2、借:應(yīng)交稅金--應(yīng)交增值稅--轉(zhuǎn)出未交增值稅(銷(xiāo)項(xiàng)減去進(jìn)項(xiàng)的差額) 貸:應(yīng)交稅金--未交增值稅 月末是要做這兩步的對(duì)嗎,然后下月做:借:應(yīng)交稅金-未交增值稅 貸:銀行存款
答: 同學(xué)你好,對(duì)的;您的分錄是正確的;


曬太陽(yáng)兒 追問(wèn)
2021-01-10 14:02
王雁鳴老師 解答
2021-01-10 14:04