期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
期末，“应交税金——应交增值税(待转进项税额)”科目如有借方余额，表示尚未结转而不得抵扣的进项税额。
The final, "taxes payable VAT (stay - turn VAT on purchase)" subjects such as a debit balance, says not buckle and shall not carry forward the input tax.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
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