老师应交税费 应交增值税-销项税额期末不用结转的么

追问

2020-11-26 09:14

怎么结转呢？分录怎么做

辜老师 解答

2020-11-26 09:16

借：应交税费—应交增值税—销项税  贷：应交税费—应交增值税—进项税  应交税费—应交增值税—转出未交增值税
借：应交税费—应交增值税—转出未交增值税  贷：应交税费—未交增值税