謎底：

增值稅加計(jì)扣除賬務(wù)處置：

計(jì)劃當(dāng)期可抵扣出項(xiàng)加計(jì)抵減額

發(fā)生當(dāng)期按照可抵扣出項(xiàng)計(jì)提可加計(jì)抵減額

借:固定資產(chǎn)、原資料、用度等科目

應(yīng)交稅金—應(yīng)交增值稅—出項(xiàng)稅金

應(yīng)交稅金—應(yīng)交增值稅—待抵減出項(xiàng)加計(jì)額

貸:銀行入款

當(dāng)期發(fā)生不行抵減出項(xiàng)稅額期末轉(zhuǎn)出出項(xiàng)

借:成本、用度科目

貸:應(yīng)交稅金—應(yīng)交增值稅—出項(xiàng)稅金轉(zhuǎn)出

應(yīng)交稅金—應(yīng)交增值稅—待抵減出項(xiàng)加計(jì)額

當(dāng)期出項(xiàng)加計(jì)額抵減應(yīng)納稅額時(shí)

借:應(yīng)交稅金—應(yīng)交增值稅—出項(xiàng)加計(jì)抵減額

貸:應(yīng)交稅金—應(yīng)交增值稅—待抵減出項(xiàng)加計(jì)額

優(yōu)惠到時(shí)如再有出項(xiàng)加計(jì)額抵減額節(jié)余的

貸:應(yīng)交稅金—應(yīng)交增值稅—待減產(chǎn)出項(xiàng)加計(jì)額

借:專營交易成本

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