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關(guān)于轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄已抵扣應(yīng)怎么做賬處理?對于進(jìn)項(xiàng)稅額的會(huì)計(jì)處理，是很多財(cái)務(wù)會(huì)計(jì)想要了解的話題，那么對于轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄做賬，你們應(yīng)該如何處理呢?首先，應(yīng)該通過應(yīng)交稅費(fèi)的會(huì)計(jì)科目將進(jìn)項(xiàng)稅額轉(zhuǎn)出，再做相應(yīng)的會(huì)計(jì)分錄。具體會(huì)計(jì)隨著小編一起來學(xué)習(xí)一下吧!

關(guān)于轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄已抵扣應(yīng)怎么做賬處理?對于進(jìn)項(xiàng)稅額的會(huì)計(jì)處理，是很多財(cái)務(wù)會(huì)計(jì)想要了解的話題，那么對于轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄做賬，你們應(yīng)該如何處理呢?首先，應(yīng)該通過應(yīng)交稅費(fèi)的會(huì)計(jì)科目將進(jìn)項(xiàng)稅額轉(zhuǎn)出，再做相應(yīng)的會(huì)計(jì)分錄。具體會(huì)計(jì)隨著小編一起來學(xué)習(xí)一下吧!

轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄已抵扣如何做賬

進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)分錄:

借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)

貸:應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅)

結(jié)轉(zhuǎn)時(shí):

借:應(yīng)交稅金-進(jìn)項(xiàng)稅額轉(zhuǎn)出

貸:應(yīng)交稅金-未交增值稅

當(dāng)期購進(jìn)貨物或應(yīng)稅勞務(wù)繳納的增值稅稅額.在企業(yè)計(jì)算時(shí),銷項(xiàng)稅額扣減進(jìn)項(xiàng)稅額后的數(shù)字,才是應(yīng)繳納的增值稅.因此進(jìn)項(xiàng)稅額的大小直接關(guān)系到納稅額的多少.一般在財(cái)務(wù)報(bào)表計(jì)算過程中采用以下的公式進(jìn)行計(jì)算:

進(jìn)項(xiàng)稅額=(外購原料、燃料、動(dòng)力)*稅率

進(jìn)項(xiàng)稅額是已經(jīng)支付的錢,在編制會(huì)計(jì)分錄的時(shí)候記在借方.

以上內(nèi)容關(guān)于轉(zhuǎn)出進(jìn)項(xiàng)稅額會(huì)計(jì)分錄已抵扣應(yīng)怎么做賬處理?具體會(huì)計(jì)處理小編就為大家介紹到這了，相信各位看完本文一定會(huì)有所收獲的。如若各位還有什么其他疑問，或想學(xué)習(xí)更多的財(cái)務(wù)知識(shí)，歡迎大家掃描底部二維碼，或咨詢我們的在線客服電話，即可進(jìn)群咨詢老師領(lǐng)取相關(guān)資料，免費(fèi)試聽相關(guān)的視頻課程進(jìn)行學(xué)習(xí)!