问题已解决
老師,金碟軟件做賬,增值稅應交稅金的科目里只設“應交稅金一應交增值稅一銷項稅額”,“應交稅金一應交增值稅一進項稅額”和“應交稅金一應交增值稅一已交稅金”這三個,那么計提增值稅時的分錄和次月交增值稅時的分錄怎么做呢?
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這樣做分錄,那每月還需結(jié)轉(zhuǎn)銷項和進項嗎
2016 12/06 18:06
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2016 12/06 18:11
那年底一次結(jié)轉(zhuǎn)分錄怎么做?金額怎么確定呢
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王雁鳴老師 
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2016 12/06 18:00
您好,計提增值稅時的分錄,平時確認收入時,借:現(xiàn)金或者銀行存款,貸:主營業(yè)務收入,應交稅費-應交增值稅-銷項,次月交增值稅時的分錄,貸:應交稅費-應交增值稅-已交稅金,貸:現(xiàn)金或者銀行存款。
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王雁鳴老師 
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2016 12/06 18:07
您好,可以不用每月結(jié)轉(zhuǎn),年底結(jié)轉(zhuǎn)一次即可。
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王雁鳴老師 
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2016 12/06 18:13
您好,年底結(jié)轉(zhuǎn)的分錄,就是借:“應交稅金一應交增值稅一銷項稅額”,貸:“應交稅金一應交增值稅一進項稅額”和“應交稅金一應交增值稅一已交稅金”。金額以小的為依據(jù)。
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