会计问题请教，关于GST做账

luhuafeixue

各位大虾，请教关于GST记账的问题。买卖物品的时候自然生成了gst collected and gst paid.然后季度末交税或者税局退款的时候分录要怎么记录呢。

多谢多谢。

豆丁

再开个GST payment a/c就是了，或者更简单点的话就直接offset.

iivan

dr. GST collected
cr. GST paid
dr. bank (if GST paid>GST collected, refund)  or cr. bank (if GST paid < GST collected, owe ATO)

kaixin123

如果你用MYOB， 在LIABILITY ACCOUNT 里面建立一个 2-1340 叫做Payment & Refund to ATO. 然后把你和ATO往来的TRANSACTION POST到这个账面里面，等将来你拿给你的会计师做就好了。
正确的做法是和#3的原理的，只是如果你不是很懂，就不要分开记了，否者更容易错。

forevermary

那个啥。用HANDISOFT的LENDER里面不是专门有GST CONTROAL 和INPUT TAX CREDIT CONTROL A/C的么
那个就是用来记的

Gladys123

when purchase:
Dr Purchase $10
Dr GST paid $1
Cr Cash at bank

when make a sale:
Dr Cash at bank $22
Cr Sales $20
Cr GST collected $2

at the end of accounting period, you need to pay $2 - $1=$1
Dr GST collected $2
Cr GST paid $1
Cr GST payment $1

MYOB and HandiLeder automatically do the journal 1 and 2 for you. you need to allocate the correct amount (journal 3) for your payment/refund of GST.