【判断题】【消耗次数:1】
当月交纳以前期间未交的增值税额,应借:应交税费—已交增值税贷:银行存款。
正确
错误
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相关题目
【判断题】 月份终了,将当月预缴的增值税额自“应交税费—已交增值税”科目转入“未交增值税”科目。
①  正确
②  错误
【判断题】 月份终了,将当月应交未交增值税额从“未交增值税”科目转入“应交税费—应交增值税”科目。
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【判断题】 “未交增值税”明细科目,核算一般纳税人月度终了从“应交增值税”或“预交增值税”明细科目转入当月应交未交、多交或预缴的增值税额,以及当月交纳以前期间未交的增值税额。
①  正确
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①  正确
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③  应交增值税(转出多交增值税)
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