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)稅和銷項(xiàng)稅如何結(jié)轉(zhuǎn)成本？

月結(jié)得話每月已經(jīng)凝結(jié),年底不用結(jié)轉(zhuǎn)成本.

年結(jié)得話,看12月份增值稅是應(yīng)繳或是留底,應(yīng)繳為把未交增值稅轉(zhuǎn)出時(shí),然后將銷項(xiàng)稅額、進(jìn)項(xiàng)稅額、轉(zhuǎn)走未交增值稅、進(jìn)項(xiàng)稅轉(zhuǎn)出等轉(zhuǎn)換,結(jié)果顯示轉(zhuǎn)平,除銷項(xiàng)稅,未交增值稅有貸方余額,第二年交納.留底得話,將銷項(xiàng)稅額、轉(zhuǎn)走未交增值稅、進(jìn)項(xiàng)稅轉(zhuǎn)出等轉(zhuǎn)到進(jìn)項(xiàng)稅額,銷項(xiàng)稅,應(yīng)交稅費(fèi),進(jìn)項(xiàng)稅有借方余額,便是留底額度,為第二年的今年初未抵稅數(shù).

銷項(xiàng)稅明細(xì)賬應(yīng)使用多欄式明細(xì)賬頁,借貸方設(shè)定進(jìn)項(xiàng)稅、已交稅費(fèi)、轉(zhuǎn)走未交增值稅等欄目,借貸方設(shè)定銷項(xiàng)稅、進(jìn)項(xiàng)稅轉(zhuǎn)出、進(jìn)出口退稅、稅款查驗(yàn)調(diào)節(jié)、轉(zhuǎn)走多交企業(yè)增值稅等欄目.

進(jìn)項(xiàng)稅和銷項(xiàng)稅如何結(jié)轉(zhuǎn)成本?

當(dāng)銷項(xiàng)稅超過進(jìn)行時(shí):

借:應(yīng)交稅金-銷項(xiàng)稅稅-銷項(xiàng)稅

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

應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅

借:應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅

貸:應(yīng)交稅金-未交增值稅

如果你繳稅時(shí):借:應(yīng)交稅金-未交增值稅

貸:存款

當(dāng)進(jìn)行超過銷項(xiàng)稅時(shí)

借:應(yīng)繳費(fèi)-銷項(xiàng)稅稅-銷項(xiàng)稅

應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅

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

借:應(yīng)交稅金-未交增值稅

貸: 應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅

進(jìn)項(xiàng)稅和銷項(xiàng)稅如何結(jié)轉(zhuǎn)成本?看了上文中的梳理與分析,相信很多都擁有自己的認(rèn)知了解.網(wǎng)上咨詢的答疑老師,大家會(huì)第一時(shí)間為大家解釋!