论文部分内容阅读
现行会计制度规定,增值税一般纳税企业应在“应交税金”帐户下设置多栏式“应交增值税”明细帐户,即在“应交增值税”明细帐户的借方和贷方各设若干个专栏,分别反映有关增值税的各个项目。然而,在实际工作中,有些企业的会计人员在登记和使用多栏式“应交增值税”明细帐户时,有的不能根据经济业务涉及的增值税项目正确地登记到相应的专栏,发生串位错栏的现象;有的不能根据帐户中借、贷双方的记录正确结算
The current accounting system provides that VAT general taxpayers should set up a multi-column “VAT payable” account under the “Tax payable” account, that is, the debit of the “VAT payable” detailed account And lenders set up a number of columns, respectively, reflect the various items of value-added tax. However, in actual work, some accounting personnel of enterprises may not correctly register the relevant columns with the VAT items involved in economic activities when they register and use the multi-column “detailed VAT payable account” Occurrence of the phenomenon of a string of columns wrong; some can not be based on the account by both borrow and loan records correct settlement