5月份月底結(jié)轉(zhuǎn)稅額 ①借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅.1000。 應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅額. 2000 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額. 1000 應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅、2000 ②再結(jié)轉(zhuǎn) 借:應(yīng)交稅費(fèi)-~-轉(zhuǎn)出未交增值稅 1000 貸:應(yīng)交稅費(fèi)-未交增值稅 1000 6月實(shí)際繳納稅額 1200 ①借:應(yīng)交稅費(fèi)-轉(zhuǎn)出多及增值200 貸:應(yīng)交稅費(fèi)-未交增稅200 ② 繳款憑證 借:應(yīng)交稅費(fèi)-未交增值稅 1200 貸:銀行存款。1200 ③紅沖多開(kāi)發(fā)票 借:應(yīng)交稅費(fèi)-轉(zhuǎn)出多交增值稅-200 貸:應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅額-200. 6月底結(jié)轉(zhuǎn)稅額. 借:應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅額 3000 應(yīng)交稅費(fèi)-輕出未交增值稅 1000 (留抵了) 貸:應(yīng)交稅費(fèi)-進(jìn)項(xiàng)稅額 4000 7月結(jié)轉(zhuǎn)稅額 ①借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷(xiāo)項(xiàng)稅額 3000 應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增面稅.1000 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額1000 應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 3000 ②再結(jié)轉(zhuǎn),因6月賬上留抵進(jìn)項(xiàng)1000(借方余額)(不夠字?jǐn)?shù)編輯)
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