同學(xué)您好 分錄：? 已經(jīng)抵扣的進(jìn)項稅額轉(zhuǎn)出:借:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出),貸:應(yīng)交稅費—應(yīng)交增值稅(進(jìn)項稅額);