抵扣的進(jìn)項(xiàng)稅額是什么意思
待抵扣進(jìn)項(xiàng)稅會(huì)計(jì)分錄1、應(yīng)交稅費(fèi)—應(yīng)交增值稅(待抵扣進(jìn)項(xiàng)稅額),貸:應(yīng)付賬款等科目。今后認(rèn)證抵扣的時(shí)候賬務(wù)處理是,借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(待抵扣進(jìn)項(xiàng)稅額)。2、進(jìn)項(xiàng)稅額)(按...