問題已解決
老師,8月進項轉出(原因是銷項開錯,紅票次月才開),現(xiàn)在要怎么做進項轉出分錄
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
借應付賬款,
貸庫存商品
應交稅費、應交增值稅進項轉出。
2023 10/20 15:52
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 15:55
老師,沒做庫存商品,直接做的主營收入
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/20 15:56
你好,主營業(yè)務成本嗎?那庫存商品改成主營業(yè)務成本。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 15:58
是銷項紅沖
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 15:58
不是進項
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 15:59
那你八月進項轉出,這是什么意思
借應收賬款負數(shù),貸、主營業(yè)務收入負數(shù),應交稅費負數(shù)。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:01
現(xiàn)在稅務扣2,513.19,賬上未交余額是1218.29,差額就是報表里的進項轉出金額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:01
我也有點沒有明白,稅網(wǎng)上的老師上我做轉出
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:01
進項轉出又是啥原因?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:02
進項轉出是你進校不允許抵扣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:13
8月開錯了一張票,當月開了紅字信息表,未開紅票
9月?開紅票
在申報8月增值稅時提交不了,稅網(wǎng)老師讓我把這個錯票金額作進項轉出
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/20 16:14
是藍色發(fā)票,怎么做的分?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/20 16:14
當時藍色發(fā)票怎么做的賬務處理?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:16
藍票直接做主營收入
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:17
借應付賬款,
貸主營業(yè)務成本、
應交稅費、應交增值稅進項轉出。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/20 16:20
當時是:借 應收 貸 主營收入 應交增值稅-銷項稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:21
再借應收是不是會余額不對?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/20 16:22
借 應收 負數(shù)
貸 主營收入 負數(shù)
應交增值稅-銷項稅負數(shù)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:22
開了紅字發(fā)票之后再做,沒有開紅字發(fā)票不要做。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:23
9月開過了,
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:24
那就可以的,按照上面的來做。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/20 16:25
清楚了,謝謝老師,還有20多元是歺飲增票稅轉出,要怎么做?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:25
福利費的嗎?借管理費用福利費,貸應交稅費、應交增值稅進項轉出。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/20 16:32
謝謝謝謝謝謝
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/20 16:34
不用客氣,工作愉快。
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