应交增值税的会计核算与月末结转

On the Accounting and Month Carry-over of Payable VAT

"应交税费-应交增值税"科目是所有会计科目中反映信息量最大的科目之一,用法最为复杂,使用起来非常之繁琐。为使会计人员能正确地使用这些科目,本文就应交增值税有关各明细科目及其月末结转作一介绍。

＂Payable VAT＂ is one of the subjects that reflect the biggest amount of information,so its usage is the most complicated.In order to help the accounting personnel correctly use these subjects,this paper introduces the detail subjects related to payable VAT and the month carry-over.