待抵扣進(jìn)項(xiàng)稅通過(guò)哪個(gè)會(huì)計(jì)科目核算?會(huì)計(jì)分錄怎么做?
會(huì)計(jì)工作中,一般將已認(rèn)證等待之后再進(jìn)行抵扣的稅額稱(chēng)作待抵扣進(jìn)項(xiàng)稅額。待抵扣進(jìn)項(xiàng)稅額進(jìn)行業(yè)務(wù)處理,入賬時(shí)需取得進(jìn)項(xiàng)發(fā)票。那么待抵扣進(jìn)項(xiàng)稅通過(guò)哪個(gè)會(huì)計(jì)科目核算?會(huì)計(jì)分錄怎么做?