凡 追問

2018-03-15 12:18

那二月抵減增值稅 二月結(jié)轉(zhuǎn)損益的分錄還請您告訴下

鄒老師 解答

2018-03-15 12:56

借；管理費用    貸；本年利潤

凡 追問

2018-03-15 14:45

2月抵減增值稅  
 借：應(yīng)交稅費-應(yīng)交增值稅-減免稅款 480 
 貸 ：管理費用 480 
2月結(jié)轉(zhuǎn)損益 
借：管理費用480  
貸：本年利潤480   
 
老師請您過目對嗎

鄒老師 解答

2018-03-15 15:02

你好，是的，是這樣做賬務(wù)處理的

凡 追問

2018-03-15 15:40

老師我說的這個情況是學(xué)堂金馬商貿(mào)營業(yè)器1月的業(yè)務(wù)。                                                                                      會計學(xué)堂的正確答案是這樣做的：                                                                                                                    2月抵增值稅時：借 ：應(yīng)交稅費-應(yīng)交增值稅-減免稅款480                                                                                       
                          借  ：管理費用-480 紅字                                                                                                               2月月末結(jié)轉(zhuǎn)損益 借 ：本年利潤                                                                                                                               
                           貸：管理費用-480紅字                                                                                                    這里管理費用 借方紅字-480與 貸方480紅字   相互把二月的管理費用480沖為0嗎？                                      二月的借方管理費用紅字-480 與 貸方管理費用-480紅字 什么原理？

鄒老師 解答

2018-03-15 15:41

你好，有的軟件無法識別管理費用貸方發(fā)生額，就計入了借方負數(shù)