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13问答网 > 已认证但未申报的增值税进项税额如何转出，已跨年？求分录

已认证但未申报的增值税进项税额如何转出，已跨年？求分录

2025-03-15 20:56:59

推荐回答（2个）

回答1：

借：以前年度损益调整
贷：应交税费-增值税-进项税额转出
借：利润分配-未分配利润
贷：以前年度损益调整

回答2：

退货（增值税发票已认证）进项税额转出
借：应收帐款或银行存款
贷：应交税费-应交增值税-进项税转出
贷：原材料或库存商品

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