应交增值税-未交增值税
Value-added tax payable - Unpaid value-added tax
以上为机器翻译结果，长、整句建议使用 人工翻译 。
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
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