问题已解决
發(fā)票認(rèn)證分錄 借:應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅 貸:應(yīng)交稅費(fèi)~應(yīng)交增值稅~待認(rèn)證抵扣增值稅 這筆分錄月末還需要做結(jié)轉(zhuǎn)嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
您好,這個(gè)要看你們平常三級(jí)科目有結(jié)轉(zhuǎn)的習(xí)慣嘛
2019 10/11 11:50
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 11:54
沒(méi)有做一只都沒(méi)做
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 11:56
您好,如果你們平常交稅的時(shí)候,只是查賬交稅的,那么可以不用結(jié)轉(zhuǎn)。
理論上應(yīng)該每個(gè)月月底做一下結(jié)轉(zhuǎn)帳,這樣看的清楚一些
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 12:02
我看了財(cái)務(wù)之前是這樣寫(xiě)的?
借:應(yīng)交稅費(fèi)~應(yīng)交增值稅~轉(zhuǎn)出未見(jiàn)增值稅
貸:應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅
借:應(yīng)交稅費(fèi)~應(yīng)交增值稅~銷(xiāo)項(xiàng)稅
貸:應(yīng)交稅費(fèi)~應(yīng)交增值稅~轉(zhuǎn)出未見(jiàn)增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 12:02
每個(gè)月只要有交稅才做上面這個(gè)分錄
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 12:06
那就是結(jié)轉(zhuǎn)了的。
借:應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅
貸:應(yīng)交稅費(fèi)~應(yīng)交增值稅~待認(rèn)證抵扣增值稅
這里的借方的 應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅 也要結(jié)轉(zhuǎn)的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 12:09
結(jié)轉(zhuǎn)分錄怎么寫(xiě)呢
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 12:11
您好,就是您上面 您給的分錄 一樣的結(jié)轉(zhuǎn),只結(jié)轉(zhuǎn)借方科目
貸方的待抵扣進(jìn)項(xiàng)稅已經(jīng)余額為0了。不需要結(jié)轉(zhuǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:28
這樣嗎
FAILED
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:28
您好,對(duì)的,就是這樣填寫(xiě)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:32
那我銷(xiāo)項(xiàng)稅要結(jié)轉(zhuǎn)嗎老師?
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:34
您好,三級(jí) 科目都要結(jié)轉(zhuǎn)的,在一筆分錄上結(jié)轉(zhuǎn)就可以了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:39
是嗎
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:40
老師,我對(duì)這個(gè)進(jìn)項(xiàng),銷(xiāo)項(xiàng)的結(jié)轉(zhuǎn)沒(méi)什么思路,麻煩老師了
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:42
您好
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅)
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 10/11 13:44
不需要交稅。上期有留底
![](https://pic1.acc5.cn/010/22/78/07_avatar_middle.jpg?t=1651203984)
宸宸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 10/11 13:45
您好。那就是
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅)
借:應(yīng)交稅費(fèi)——未交增值稅
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
應(yīng)交稅費(fèi)——未交增值稅 在借方,不需要交稅的
![](/wenda/img/newWd/sysp_btn_eye.png)