老師，上回進(jìn)項比銷項多，代表有留抵稅，做憑證的話借:應(yīng)交稅費-未交增值稅 貸:應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅？？？？還是借:應(yīng)交稅費一應(yīng)交增值稅一轉(zhuǎn)出未交增值稅 貸:應(yīng)交稅費一未交增值稅？？？