應(yīng)交稅金--應(yīng)交增值稅明細(xì)科目設(shè)置增多，入庫進(jìn)項(xiàng)時(shí)    借：庫存商品  借-應(yīng)交稅金--應(yīng)交增值稅（進(jìn)項(xiàng)稅額）貸：銀行存款；銷售時(shí)       借：銀行存款   貸：主營業(yè)務(wù)收入  貸：應(yīng)交稅金--應(yīng)交增值稅（銷項(xiàng)稅額）月末結(jié)轉(zhuǎn)    借：應(yīng)交稅金--應(yīng)交增值稅（轉(zhuǎn)出未交增值稅稅額）貸：應(yīng)交稅金--應(yīng)交增值稅（未交增值稅）（這個(gè)等于本月銷項(xiàng)稅額減進(jìn)項(xiàng)稅額的數(shù)字）到次月交款時(shí)   借：應(yīng)交稅金--應(yīng)交增值稅（未交增值稅）貸：銀行存款