付增值稅會(huì)計(jì)分錄(支付增值稅怎么入賬)
實(shí)際繳納增值稅時(shí)怎么做會(huì)計(jì)分錄?企業(yè)預(yù)繳增值稅時(shí),借記“應(yīng)交稅費(fèi)—預(yù)交增值稅”科目,貸記“銀行存款”科目。月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細(xì)科目余額轉(zhuǎn)入“未交增值稅”明細(xì)科目,借記“應(yīng)交稅費(fèi)—未交增值稅”科目,貸記“...
實(shí)際繳納增值稅時(shí)怎么做會(huì)計(jì)分錄?企業(yè)預(yù)繳增值稅時(shí),借記“應(yīng)交稅費(fèi)—預(yù)交增值稅”科目,貸記“銀行存款”科目。月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細(xì)科目余額轉(zhuǎn)入“未交增值稅”明細(xì)科目,借記“應(yīng)交稅費(fèi)—未交增值稅”科目,貸記“...