
老師,請(qǐng)問(wèn)無(wú)法劃分的進(jìn)項(xiàng)稅額分?jǐn)傓D(zhuǎn)出怎么做分錄?
答: 一般納稅人兼營(yíng)免稅項(xiàng)目或者非增值稅應(yīng)稅勞務(wù)而無(wú)法劃分不得抵扣的進(jìn)項(xiàng)稅額的,按下列公式計(jì)算不得抵扣的進(jìn)項(xiàng)稅額: 不得抵扣的進(jìn)項(xiàng)稅額=當(dāng)月無(wú)法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)月免稅項(xiàng)目銷(xiāo)售額、非增值稅應(yīng)稅勞務(wù)營(yíng)業(yè)額合計(jì)÷當(dāng)月全部銷(xiāo)售額、營(yíng)業(yè)額合計(jì)
去年的進(jìn)項(xiàng)稅額結(jié)轉(zhuǎn)到今年怎么做分錄
答: 您好 請(qǐng)問(wèn)去年年末的時(shí)候增值稅三級(jí)科目沒(méi)有結(jié)平么
我是一名會(huì)計(jì),想問(wèn)一下考個(gè)網(wǎng)絡(luò)學(xué)歷有用嗎?
答: 眾所周知會(huì)計(jì)人如果要往上發(fā)展,是要不斷考證的
進(jìn)項(xiàng)稅額加計(jì)扣除10%,如何做分錄
答: 借應(yīng)交稅費(fèi)-增值稅加計(jì)扣除 貸其他收益 借應(yīng)交稅費(fèi)-未交增值稅 貸增值稅加計(jì)扣除 銀存

