| 应交增值税明细账户使用及账务处理问题解析 |
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| 引用本文： | 柯丽.应交增值税明细账户使用及账务处理问题解析[J].郧阳师范高等专科学校学报,2013(6):37-40. |
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| 作者姓名： | 柯丽 |
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| 作者单位： | 郧阳师范高等专科学校数学与财经系 |
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| 摘 要： | 熟悉会计准则、税法只是为会计实务工作打下了理论基础,实际上很多时候涉税的实务处理工作在实务领域显得尤为重要,解析增值税的纳税账务处理的种种情形,为初涉纳税实务工作的财务人员提供重要的指导.
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| 关 键 词： | 增值税 明细账账户 账务处理 |
Application of VAT Subsidiary Account and Accounting Treatment |
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| KE-Li.Application of VAT Subsidiary Account and Accounting Treatment[J].Journal of Yunyang Teachers College,2013(6):37-40. |
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| Authors: | KE-Li |
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| Institution: | KE-Li;Department of Maths and Finance,Yunyang Teachers’ College; |
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| Abstract: | Accounting rules and tax law is the theory base of accounting practice, which is more important in accounting field. This paper has had a thorough study of VAT subsidiary account and accounting treatment, with a purpose to provide some certain guidance for financial staff. |
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| Keywords: | VAT subsidiary account accounting treatment |
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