未交增值税是“ 应交税费”的二级明细科目，该科目专门用来核算未缴或多缴增值税的，平时无发生额，月末结账时，当“应交税金——应交增值税”为贷方余额时，为应缴增值税，应将其贷方余额转入该科目的贷方，反映企业未缴的增值税；当“应交税费——应交增值税”为多交增值税时，应将其多缴的增值税转入该科目的借方，反映企业多缴的增值税。
Amount not deducted at end of period (represented by a "-" sign) 期末未抵扣数（用"-"号反映）: VAT unpaid 未交增值税: Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交数（多交数以"-"号反映）: ..
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... 预收账款 Accounts advanced from customers 未交增值税 unpayed value added tax 应交营业税 sale tax payable ...
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VAT T unpaid 未交增值税 Amount t unpaid at beginning of year （amount overpaid represented by a “-” sign） 年初未交数（多交数以“-”号反映） .
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转出未交增值税 Unpaid VAT changeover ; Transfer out unpaid VAT ; Transfer-out of unpaid VAT ; Transfer r out unpaid VAT
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.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
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