问题已解决
老師,小規(guī)模納稅人開(kāi)具專票和普票的會(huì)計(jì)分錄怎么寫(xiě)?謝謝?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
分錄是一樣的
借銀行存款等? 貸主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)
2022 04/12 15:54
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/12 15:57
老師,普票季度沒(méi)到45萬(wàn)是免稅的吧?那我做了應(yīng)交稅費(fèi)不做賬務(wù)處理嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/12 15:57
專票開(kāi)具后繳納增值稅,要不要做計(jì)提分錄?
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
小云老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/12 16:00
借應(yīng)交稅費(fèi) 貸銀行存款
借應(yīng)交稅費(fèi) 貸營(yíng)業(yè)外收入。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/12 16:01
老師,是本月做還是下月做?增值稅附加需要本月計(jì)提嗎?
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
小云老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/12 16:04
當(dāng)月計(jì)提當(dāng)月,上面時(shí)候?qū)嶋H交你就什么時(shí)候做交的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/12 16:54
老師,我計(jì)提的附加稅和專票收入一起做還是月末做?
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
小云老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/12 17:33
月末按實(shí)際金額做
![](/wenda/img/newWd/sysp_btn_eye.png)