问题已解决
老師,前幾年的發(fā)票需要進項稅額轉(zhuǎn)出,并補交增值稅、附加稅和滯納金,怎么寫分錄?
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您好,這個轉(zhuǎn)出的話,就是 借 某某費用/庫存商品 貸 應(yīng)交稅費——應(yīng)交增值稅(進項稅額轉(zhuǎn)出),滯納金就是 借 營業(yè)外支出 貸 銀行存款
2022 02/27 20:32
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2022 02/27 20:58
老師,當(dāng)時記借:原材料,相當(dāng)于把增值稅專用發(fā)票當(dāng)成普票用,是嗎?
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2022 02/27 21:00
借:原材料,貸應(yīng)交稅費—應(yīng)交增值稅(進項稅額轉(zhuǎn)出),這樣寫現(xiàn)在的原材料就會增加,是嗎?
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2022 02/27 21:03
對的,是這個意思的
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2022 02/27 21:05
原材料當(dāng)時就生產(chǎn)使用了,那成本還需要調(diào)整嗎?
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2022 02/27 21:09
附加稅就直接寫借:附加稅貸:銀行存款嗎?
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2022 02/27 21:37
生產(chǎn)成本對應(yīng)也需要調(diào)整
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