六個常見的賬務處理，你都做對了嗎？

進行賬務處理幾乎是每一個財務、會計都需要做的事，今天雲算盤小編收集整理了六個常見的賬務處理案例，看看你是不是都會做，都做對了嗎？

1、預繳的增值稅怎樣進行賬務處理？

關於印發《增值稅會計處理規定》的通知（財會〔2016〕22號）文件相關規定預繳增值稅的賬務處理。企業預繳增值稅時，借記「應交稅費——預交增值稅」科目，貸記「銀行存款」科目。月末，企業應將「預交增值稅」明細科目餘額轉入「未交增值稅」明細科目，借記「應交稅費——未交增值稅」科目，貸記「應交稅費——預交增值稅」科目。房地產開發企業等在預繳增值稅後，應直至納稅義務發生時方可從「應交稅費——預交增值稅」科目結轉至「應交稅費——未交增值稅」科目。

2、已經購買的固定資產，但是發票未到怎麼進行賬務處理？

對於暫估入賬固定資產的折舊按照《企業會計準則第4號—固定資產》應用指南以下規定處理：（二）已達到預定可使用狀態但尚未辦理竣工決算的固定資產，應當按照估計價值確定其成本，並計提折舊；待辦理竣工決算后，再按實際成本調整原來的暫估價值，但不需要調整原已計提的折舊額。

3、印花稅如何進行賬務處理？

根據財政部關於印發《增值稅會計處理規定》的通知（財會2016年22號）文件相關規定，賬務處理如下：借：稅金及附加 貸：應交稅費——應交印花稅借：應交稅費—應交印花稅 貸：銀行存款

4、小規模人力資源公司開具諮詢費，勞務費發票如何進行賬務處理？

1、開具諮詢費發票后的賬務處理：

借：銀行存款/庫存現金/應收賬款

貸：主營業務收入

應交稅費---應交增值稅

2、採用差額計稅，全額開具了勞務費發票后的賬務處理：

借：銀行存款/庫存現金/銀行存款

貸：主營業務收入

應交稅費---應交增值稅

同時支付給勞務派遣員工的工資福利保險后，確認成本：

借：主營業務成本

應交稅費--應交增值稅

貸：銀行存款/庫存現金

5、防偽稅控系統的490元和技術維護費330元服務費怎麼做賬？

根據財政部關於印發《增值稅會計處理規定》的通知（財會2016年22號）文件相關規定：

1、發生購買時賬務處理：

借：管理費用 820

貸：現金/銀行存款 820

2、全額抵減時賬務處理：

借：應交稅費-應交增值稅（減免稅額） 820

貸：管理費用 820

備註：小規模納稅人無需設置減免稅額明細科目。

6、單位賣了一輛舊車，取得二手車交易統一發票，應該怎樣進行賬務處理？

1、將固定資產清理時的賬麵價值轉入「固定資產清理」

借：固定資產清理

累計折舊

固定資產減值準備

貸：固定資產

2、支付清理費

借：固定資產清理

貸：銀行存款

3、固定資產處置回收價值

借：其他應收款、銀行存款或原材料

貸：固定資產清理

應交稅費——應交增值稅（銷項稅額）【如果是簡易計稅，二級科目為簡易計稅】

4、固定資產處置實現盈餘時

借：固定資產清理

貸：營業外收入

5、固定資產處置形成虧損時

借：營業外支出

貸：固定資產清理

以上就是今天介紹給大家的六個常見賬務處理啦，希望對你有所幫助哦！雲算盤作為智能財稅引領者，提供一站式智能財稅託管服務，詳情可諮詢在線客服哦！

Almost every financial staff and accountant need to make accounting treatment，today Vsupa collects six common cases of accounting treatment， let see if you can handle it all right?

1.How to make accounting treatment for prepaid VAT?

About the issuance of the 『VAT accounting treatment regulations』 notice（Accounting [2016] No. 22） provides the accounting treatment of prepaid VAT. When the enterprise prepays VAT， they should debit 『Taxes payable-Prepaid VAT』 account，credited 『 Cash in bank』 account.Companies should transfer the balance of classification item 『 Prepaid VAT』 into classification item 『Unpaid VAT』，and debit 『Taxes payable-Unpaid VAT』 account，credit 『Taxes payable-Prepaid VAT』 account at the end of a month.Real estate developer enterprises should transfer 『Taxes payable-Prepaid VAT』 account carry over to 『Taxes payable-Unpaid VAT』account until the tax duty occurs after they pay VAT in advance.

2.Already purchased the fixed assets， but the invoice has not arrived， how to make accounting treatment?

Dealing with depreciation of provisional estimate of fixed assets according to the application guidelines 『Accounting standards for Enterprises No. 4 - fixed assets』 : 2.For the fixed asset that has reached its intended state of use but has not yet completed its final accounts，the cost should be determined in terms of estimated value，and calculated depreciation;after the final accounts are completed，the original provisional value should be adjusted at the actual cost， but the amount of depreciation that has been calculated not need to adjust.

3.How to make accounting treatment about stamp tax?

According to the relevant provisions of the 『 VAT accounting treatment regulations』 notice （Accounting No. 22， 2016） ｄｏｃｕｍｅｎｔs issued by the Ministry of Finance，the accounting treatment is as the following:

Debit:Tax and associate charge

Credit:Taxes payable-stamp tax payable

Debit:Taxes payable-stamp tax payable

Credit:Cash in bank

4.Small scale Human Resources Inc issued consulting fees， labor invoices， how to make accounting treatment?

1st. Accounting treatment after issuing the invoices of consulting fees:

Debit:Cash in bank/ Cash in hand/Account payable

Credit:Prime operating revenue

Taxes payable-Value added tax payable

2nd. Accounting treatment after issuing the full amount of labor invoices use differential tax:

Debit:Cash in bank/ Cash in hand/Account payable

Credit:Prime operating revenue

Taxes payable-Value added tax payable

At the same time， confirmation cost after paying wages， benefits， insurance to the employees:

Debit:Operating costs

Taxes payable-Value added tax payable

Credit:Cash in bank/ Cash in hand

5.How to make accounting treatment for the 490 ? of Anti fake tax control system and the 330 ? of technical maintenance fee?

According to the relevant provisions of the 『 VAT accounting treatment regulations』 notice （Accounting No. 22， 2016） ｄｏｃｕｍｅｎｔs issued by the Ministry of Finance:

1st. Accounting treatment when purchasing occurs:

Debit: Adminisstrative expenses 820

Credit:Cash/Cash in bank 820

2nd. Accounting treatment in full offset:

Debit:Taxes payable-Value added tax payable（ tax reduction） 820

Credit: Adminisstrative expenses 820

PS. Small scale taxpayers do not need to set tax reduction detailed items.

6.Company sold an old car， get second-hand car trading uniform invoice， how to make the accounting treatment?

1st. When the fixed assets are cleared， the Carrying value shall be transferred to 『Disposal of fixed assets』

Debit:Disposal of fixed assets

Accumulated depreciation

Provisions for impairment of fixed assets

Credit:Plant and equipment

2nd . Payment of liquidation fees

Debit:Disposal of fixed assets

Credit:Cash in bank

3rd . Recovery value of disposal of fixed assets

Debit:the Other payable，Cash in bank or Raw Materiable

Credit:Disposal of fixed assets

Taxes payable-Value added tax payable（Substituted money on VAT）[If it is simple tax， the two level account is simple tax]

4th . When the disposal of fixed assets realized surplus:

Debit:Disposal of fixed assets

Credit:non-operation income

5th . When the disposal of fixed assets formed deficit:

Debit: Non-business expenditure

Credit:Disposal of fixed assets

The above are the six common cases of accounting treatment introduced to everyone today，hope it can help you! As an intelligent fiscal leader， Vsupa provides one-stop intelligent fiscal and taxation trusteeship services，you can consult online customer service in detail !