進(jìn)項(xiàng)稅額轉(zhuǎn)出期末有余額嗎?

"進(jìn)項(xiàng)稅額轉(zhuǎn)出"期末無余額.既然是進(jìn)項(xiàng)稅轉(zhuǎn)出,說明應(yīng)該少抵扣1000,這個(gè)1000應(yīng)該繳納.你第一支分錄正確,接下來做分錄如下:

1,借:應(yīng)交稅金-應(yīng)繳增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出 1000

貸:應(yīng)交稅金-應(yīng)繳增值稅-轉(zhuǎn)出未交增值稅款 1000

2,借:應(yīng)交稅金-應(yīng)繳增值稅-轉(zhuǎn)出未交增值稅款 1000

貸:應(yīng)交稅金-未交增值稅 1000

3,借:應(yīng)交稅金-未交增值稅 1000

貸:銀行存款(現(xiàn)金) 1000

月末進(jìn)項(xiàng)稅轉(zhuǎn)出怎么結(jié)轉(zhuǎn)?

進(jìn)項(xiàng)稅轉(zhuǎn)出是在應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目下設(shè)置的一個(gè)"進(jìn)項(xiàng)稅轉(zhuǎn)出"專欄,其發(fā)生額在貸方,作為:"進(jìn)項(xiàng)稅額"專欄的備抵,而不是轉(zhuǎn)到了未交增值稅里面了.月末余額應(yīng)該為零,轉(zhuǎn)到已交稅金科目.應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目下設(shè)置多個(gè)專欄,包括:進(jìn)項(xiàng)稅額、已交稅金、轉(zhuǎn)出未交增值稅、減免稅款、銷項(xiàng)稅額、出口退稅、進(jìn)進(jìn)項(xiàng)稅轉(zhuǎn)出、出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額、轉(zhuǎn)出多交增值稅等9個(gè)專欄.月末,只是根據(jù)計(jì)算結(jié)果,將本月應(yīng)交未交的增值稅通過"轉(zhuǎn)出未交增值稅"專欄轉(zhuǎn)入應(yīng)交稅金-未交增值稅明細(xì)科目的貸方;或?qū)⒈驹露嘟坏脑鲋刀愅ㄟ^"轉(zhuǎn)出多交增值稅"專欄轉(zhuǎn)入應(yīng)交稅金-未交增值稅明細(xì)科目的借方.你看,這個(gè)過程并不涉及"進(jìn)項(xiàng)稅轉(zhuǎn)出"專欄的結(jié)轉(zhuǎn),如果沒有留底稅額的話, 結(jié)轉(zhuǎn)后,應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目的月末余額應(yīng)為0 ;如果有留底稅額,應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目的月末余額應(yīng)為留底稅額.

進(jìn)項(xiàng)稅額轉(zhuǎn)出期末有余額嗎?一般情況下,期末是沒有余額的.文章還為大家講解了相關(guān)的月末結(jié)轉(zhuǎn)的問題.想了解更多的相關(guān)資訊,敬請(qǐng)關(guān)注會(huì)計(jì)學(xué)堂.