问题已解决
老師,你好。我公司是小規(guī)模納稅人。當(dāng)開出銷項發(fā)票時,借:應(yīng)收賬款,貸:主營業(yè)務(wù)收入,應(yīng)交稅金—應(yīng)交增值稅, 應(yīng)交增值稅是50001元,而申報實(shí)繳時差異:1元,怎樣來出分錄調(diào)整這1元呢?
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你好,就是說賬上比實(shí)際繳的多1元,對么
2020 04/30 13:04
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2020 04/30 13:10
老師,實(shí)繳5000元,賬上5001元,差異:1元。
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2020 04/30 13:21
你好,多的計入營業(yè)外收入就可以
借,應(yīng)交稅費(fèi)——應(yīng)增5001
貸,銀行存款5000
貸,營業(yè)外收入1
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