应交税费\\应交增值税 借 774.4 应交税费\\应交增值税\\进项税额 借 17,332.94 应交税费\\应交增值税\\转出未交增值税 借 7,004.15 应交税费\\应交增值税\\减免税款 借 1,515.46 应交税费\\应交增值税\\销项税额 贷 8,975.83 应交税费\\应交增值税\\进项税额转出 贷 16,102.32 年末怎么结转平呢 老师