2008年注册会计师英语资料-应交增值税明细

应交增值税明细 vat payable movement table 编制单位： 年度 单位：元 prepared by: period: monetary unit: rmb yuan 项 目 行次 本月数 本年累计数 item line no. current year 一、应交增值税 i. value-added tax payable: 1. 年初未抵扣数（以“ - ”号填列） 1 × amount not deducted at the beginning of the year 2. 销项税额 2 output vat 出口退税 3 refund of export duty 进项税额转出 4 transfer-out of input vat 转出多交增值税 5 transfer-out of overpaid vat 6 7 3. 进项税额 8 input vat 已交税金 9 taxes paid 减免税款 10 vat deductions and exemptions 出口抵减内销产品应纳税额 11 export duty deductible from taxes payable on domestic sales 转出未交增值税 12 transfer-out of unpaid vat 13 14 4. 期未未抵扣数以 (“-“ 号填列 ) 15 × amount not deducted at the end of the year 二、未交增值税： ii. unpaid vat 1 ．年初未交数（多交数以“ - ”号填列） 16 × amount not paid at the beginning of the year 2 ．本期转入数（多交数以“ - ”号填列） 17 transfer-in for the current period 3 ．本期已交数 18 amount paid in the current period 4 ．期末未交数（多交数以“ - ”号填列） 20 × amount not paid at the end of the year

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