企業(yè)增值稅清單的會(huì)計(jì)賬務(wù)處理怎樣做增值稅會(huì)計(jì)賬務(wù)處理分以下幾種流程:1、"進(jìn)項(xiàng)稅"的會(huì)計(jì)賬務(wù)處理.2、"已交稅金"的會(huì)計(jì)賬務(wù)處理.3、"銷項(xiàng)稅"的會(huì)計(jì)賬務(wù)處理.一、"進(jìn)項(xiàng)稅"的會(huì)計(jì)賬務(wù)處理:1、中國(guó)購(gòu)進(jìn)貨物:(1)、借:...
進(jìn)項(xiàng)發(fā)票超過(guò)銷項(xiàng)票如何做會(huì)計(jì)分錄?答:當(dāng)銷項(xiàng)稅額超過(guò)進(jìn)項(xiàng)稅額時(shí)要做企業(yè)增值稅轉(zhuǎn)走,并繳納企業(yè)增值稅.會(huì)計(jì)分錄為:1、借:應(yīng)交稅金--轉(zhuǎn)走未交增值稅2、貸:應(yīng)交稅金--銷項(xiàng)稅3、借:應(yīng)交稅金--銷項(xiàng)稅4、貸:存款5、當(dāng)...
進(jìn)項(xiàng)稅政策出口退稅財(cái)務(wù)會(huì)計(jì)分錄怎么做?進(jìn)項(xiàng)稅轉(zhuǎn)出作法:1、靠譜作法:貸記:主營(yíng)業(yè)務(wù)收入----進(jìn)項(xiàng)稅轉(zhuǎn)出借記:應(yīng)交稅金----銷項(xiàng)稅----進(jìn)項(xiàng)稅轉(zhuǎn)出2、變通作法(有一些海外集團(tuán)企業(yè)因海外不存在作法):貸記:產(chǎn)品成...