老師，前期放在應(yīng)交稅費-待認(rèn)證進(jìn)項稅額10000，現(xiàn)在確認(rèn)無法抵扣，要進(jìn)行轉(zhuǎn)出，借：應(yīng)交稅費-應(yīng)交增值稅（進(jìn)項稅額轉(zhuǎn)出）10000 貸：應(yīng)交稅費-待認(rèn)證進(jìn)項稅額10000 還是借：管理費用10000 貸：應(yīng)交稅費-待認(rèn)證進(jìn)項稅額10000