问题已解决
老師,1月繳納四季度企業(yè)所得稅,要計提么?在哪個月計提,分錄怎么做?如果有滯納金,要怎么做?
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您好,這個是在12月計提的,
借:所得稅費
貸:應交稅費-企稅
01/21 11:15
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01/21 11:15
滯納金計入營業(yè)外支出就可以
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01/21 11:18
那,財務報表申報的時候是沒計提所得稅的,申報完企業(yè)所得稅后才做的賬務,這個需要去更正么?
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01/21 11:18
補計提到現(xiàn)在就可以了,前面的賬不要去動了
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01/21 11:18
借:以前年度損益調整
貸:應交稅費-企稅
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01/21 11:19
1月份計提?小企業(yè)會計準則和企業(yè)會計準則的
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01/21 11:24
小企業(yè)用利潤分配-未分配
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01/21 11:24
企業(yè)會計準則用以前年度損益調整
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01/21 17:26
有個項目的12月工資今天才發(fā),這個是不是得更正申報工資薪金?賬務正常做在12月份?
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01/21 18:52
如果更正12月的賬,那么企稅報表也要更正了
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01/22 10:35
那怎么處理比較好呢?
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01/22 10:39
如果不想更正報表,就調賬,匯算清繳調減
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