未抵扣的進(jìn)項(xiàng)發(fā)票計(jì)入哪個(gè)科目?怎么做會(huì)計(jì)分錄?
進(jìn)項(xiàng)發(fā)票的知識(shí)掌握對(duì)于會(huì)計(jì)人員而言很重要,對(duì)于增值稅進(jìn)項(xiàng)發(fā)票,一般在稅務(wù)機(jī)關(guān)的認(rèn)證系統(tǒng)進(jìn)行認(rèn)證。如果是未抵扣的進(jìn)項(xiàng)發(fā)票,該計(jì)入哪個(gè)科目呢?怎么做會(huì)計(jì)分錄?來跟隨會(huì)計(jì)網(wǎng)一同了解下吧!