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您好，一、計(jì)算當(dāng)期可抵扣進(jìn)項(xiàng)加計(jì)抵減額相關(guān)賬務(wù)處理　　1、發(fā)生當(dāng)期根據(jù)可抵扣進(jìn)項(xiàng)計(jì)提可加計(jì)抵減額，怎么做會(huì)計(jì)分錄?　　借：固定資產(chǎn)、原材料、費(fèi)用等科目　　應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金　　應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額　　貸：銀行存款　　2、當(dāng)期發(fā)生不可抵減進(jìn)項(xiàng)稅額期末轉(zhuǎn)出進(jìn)項(xiàng)，怎么做會(huì)計(jì)分錄?　　借：成本、費(fèi)用科目　　貸：應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金轉(zhuǎn)出　　應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額　　二、當(dāng)期進(jìn)項(xiàng)加計(jì)額抵減應(yīng)納稅額的時(shí)候，怎么做會(huì)計(jì)分錄?　　借：應(yīng)交稅金—交增值稅—進(jìn)項(xiàng)加計(jì)抵減額　　貸：應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額　　三、優(yōu)惠到期如果還有進(jìn)項(xiàng)加計(jì)額抵減結(jié)余的，其會(huì)計(jì)分錄怎么做?　　貸：應(yīng)交稅金—應(yīng)交增值稅—待遞減進(jìn)項(xiàng)加計(jì)額　　借：主營(yíng)業(yè)務(wù)成本