请问老师，月末结转增值税的手工账应该怎么填，比如销项和进项，转出未交增值税，未交增值税等

泉水 追问

2016-07-30 22:02

分录：1，借：应交税费-应交增值税-销项税额                          2, 借：应交税费-应交增值税-转出未交增值税  11809.47
                      贷：应交税费-应交增值税-进项税额                              贷：应交税费-应交增值税-未交增值税   11809.47
                                                        -减免税
                                                        -转出未交增值税11809.47
麻烦在问一下老师，这样填列余额怎样填写，比如在结转前应交增值税贷方余额是11809.47。

邹老师 解答

2016-07-30 21:28

<p>你好，根据分录登记转出未交增值税，未交增值税明细，不涉及进项税额，销项税额明细</p>

邹老师 解答

2016-07-30 21:50

<p>是的 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</p>

邹老师 解答

2016-07-30 22:32

<p><span style=";font-family:宋体;font-size:19px">期末结转 &nbsp;借；应交税费<span style="font-family:Times New Roman">-</span><span style="font-family:宋体">应交增值税（转出未交增值税） &nbsp;贷；应交税费</span><span style="font-family:Times New Roman">-</span><span style="font-family:宋体">未交增值税11809.47</span></span></p><p><span style=";font-family:宋体;font-size:19px">月初扣缴 &nbsp;借；应交税费<span style="font-family:Times New Roman">-</span><span style="font-family:宋体">未交增值税 &nbsp;贷；银行存款<span style="font-family: 宋体; font-size: 19px; line-height: 27.1429px; white-space: normal;">11809.47</span></span></span></p><p><br/></p>