月末進(jìn)項(xiàng)稅額結(jié)轉(zhuǎn)如何寫(xiě)會(huì)計(jì)分錄?
進(jìn)項(xiàng)稅額通常是指納稅人購(gòu)進(jìn)貨物、加工修理修配勞務(wù)、服務(wù)、無(wú)形資產(chǎn)或者不動(dòng)產(chǎn),支付或者負(fù)擔(dān)的增值稅額。企業(yè)在月末對(duì)進(jìn)項(xiàng)稅額進(jìn)行結(jié)轉(zhuǎn)時(shí),相關(guān)的會(huì)計(jì)分錄怎么做?