問(wèn)題已解決
銷(xiāo)項(xiàng)大于進(jìn)項(xiàng)的會(huì)計(jì)分錄怎么做?進(jìn)項(xiàng)大于銷(xiāo)項(xiàng)的會(huì)計(jì)分錄怎么做?



1.銷(xiāo)項(xiàng)大于進(jìn)項(xiàng)
月度終了,企業(yè)應(yīng)當(dāng)將當(dāng)月應(yīng)交未交或多交的增值稅自“應(yīng)交增值稅”明細(xì)科目轉(zhuǎn)入“未交增值稅”明細(xì)科目。期末時(shí),根據(jù)(銷(xiāo)售稅額-進(jìn)項(xiàng)稅額-減免稅款)數(shù)字:
對(duì)于當(dāng)月應(yīng)交未交的增值稅,
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)——未交增值稅
次月申報(bào)繳納上月應(yīng)交的增值稅:
借:應(yīng)交稅費(fèi)——未交增值稅
貸:銀行存款
2.進(jìn)項(xiàng)大于銷(xiāo)項(xiàng),當(dāng)期不做處理
2019 09/03 10:49
