国产午夜精品一区理论片,国产三级片在线观看,国产精品爱久久久久久久,国产乱人伦无无码视频试看 ,国产婷婷色综合av蜜臀av

進(jìn)項(xiàng)稅轉(zhuǎn)到待驗(yàn)證進(jìn)項(xiàng)稅時(shí)怎樣做會(huì)計(jì)分錄?

答:待驗(yàn)證進(jìn)項(xiàng)稅認(rèn)證后賬務(wù)處理如下所示:

1、獲得進(jìn)項(xiàng)票當(dāng)月驗(yàn)證:

借:有關(guān)學(xué)科

應(yīng)交稅金-銷項(xiàng)稅(待驗(yàn)證進(jìn)項(xiàng)稅)

2、待驗(yàn)證進(jìn)項(xiàng)稅轉(zhuǎn)到抵稅時(shí):

借:應(yīng)交稅金-銷項(xiàng)稅(進(jìn)項(xiàng)稅)

貸:應(yīng)交稅金-銷項(xiàng)稅(待驗(yàn)證進(jìn)項(xiàng)稅)

【進(jìn)項(xiàng)稅額轉(zhuǎn)到待驗(yàn)證進(jìn)項(xiàng)稅時(shí)怎樣做會(huì)計(jì)分錄的有關(guān)答案】:

答:當(dāng)月沒(méi)有驗(yàn)證的進(jìn)項(xiàng)稅記入其他應(yīng)付款

進(jìn)賬時(shí):借:原料等

其他應(yīng)付款-進(jìn)項(xiàng)稅備抵

貸:應(yīng)付款等

下月驗(yàn)證時(shí) 借:應(yīng)交稅費(fèi)-銷項(xiàng)稅(進(jìn)項(xiàng)稅)

貸:其他應(yīng)付款-進(jìn)項(xiàng)稅備抵

【進(jìn)項(xiàng)稅轉(zhuǎn)到待驗(yàn)證進(jìn)項(xiàng)稅的有關(guān)問(wèn)題】:

待驗(yàn)證進(jìn)項(xiàng)稅怎么做會(huì)計(jì)解決?

答:其會(huì)計(jì)分錄為:

借:應(yīng)交稅金--待驗(yàn)證進(jìn)項(xiàng)稅

貸:存款/應(yīng)付款

經(jīng)稅務(wù)行政機(jī)關(guān)驗(yàn)證后,依據(jù)相關(guān)"進(jìn)項(xiàng)稅"、"進(jìn)項(xiàng)稅轉(zhuǎn)出"欄目及"待驗(yàn)證進(jìn)項(xiàng)稅"明細(xì)科目的計(jì)算內(nèi)容,先轉(zhuǎn)到"進(jìn)項(xiàng)稅",

借:應(yīng)交稅金--銷項(xiàng)稅(進(jìn)項(xiàng)稅)

貸:應(yīng)交稅金--待驗(yàn)證進(jìn)項(xiàng)稅

按現(xiàn)行標(biāo)準(zhǔn)所得稅規(guī)章制度要求轉(zhuǎn)走時(shí),計(jì)入"進(jìn)項(xiàng)稅轉(zhuǎn)出",借記有關(guān)成本或財(cái)產(chǎn)學(xué)科,貸記"應(yīng)交稅金--銷項(xiàng)稅(進(jìn)項(xiàng)稅轉(zhuǎn)出)"學(xué)科.

以上是有關(guān)進(jìn)項(xiàng)稅轉(zhuǎn)到待驗(yàn)證進(jìn)項(xiàng)稅時(shí)應(yīng)當(dāng)怎樣做賬務(wù)處理的相關(guān)內(nèi)容詳細(xì)介紹,根據(jù)以上內(nèi)容各位是不是還有什么不清楚的地兒呢?更多精彩內(nèi)容請(qǐng)關(guān)心,文中由我為各位給予,期待可以協(xié)助到大伙兒.