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2018年7月到大廳交了750元的營(yíng)業(yè)賬簿印花稅,出納漏給了,2019年的1月才給,這種要如何處理呀
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這個(gè)金額不大,直接記到一九年就可以借稅金及附加貸銀行存款。
2019 04/07 07:57
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2019 04/07 08:34
老師,因是2018年開的,哪2019年年度匯算清繳時(shí)再調(diào)增,不能稅并扣除是嗎?
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2019 04/07 09:02
你這個(gè)金額小,你不用調(diào)直接記到一九年就可以重要性的原則嗎。
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2019 04/07 09:16
老師,發(fā)票的開票日期是2018年7月19
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2019 04/07 09:28
這個(gè)印花你計(jì)提 沒有?
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2019 04/07 09:41
老師,沒有計(jì)提
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2019 04/07 09:45
那你用以前年度損益調(diào)整科目做一下 這筆業(yè)務(wù)
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2019 04/07 09:49
老師,小企業(yè)會(huì)計(jì)準(zhǔn)則。麻煩給個(gè)詳細(xì)分錄
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2019 04/07 10:04
借:以前年度損益調(diào)整(補(bǔ)交的印花稅)
貸:銀行存款
借:應(yīng)交稅費(fèi)——應(yīng)交所得稅
貸:以前年度損益調(diào)整(應(yīng)調(diào)整的所得稅費(fèi)用)
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2019 04/07 10:06
老師,小企業(yè)會(huì)計(jì)準(zhǔn)則也要以前年度損益調(diào)整?
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2019 04/07 10:10
小準(zhǔn)則就把這個(gè)以前年度損益調(diào)整換成未分配利潤(rùn)就好了 小準(zhǔn)則沒有這個(gè)科目
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2019 04/07 10:27
借:未分配利潤(rùn)(補(bǔ)交的印花稅)
貸:現(xiàn)金
借:應(yīng)交稅費(fèi)——應(yīng)交所得稅
貸:未分配利潤(rùn)(應(yīng)調(diào)整的所得稅費(fèi)用)
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2019 04/07 10:31
是的
借:未分配利潤(rùn)(補(bǔ)交的印花稅)
貸:現(xiàn)金
借:應(yīng)交稅費(fèi)——應(yīng)交所得稅
貸:未分配利潤(rùn)(應(yīng)調(diào)整的所得稅費(fèi)用)
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2019 04/07 10:44
老師,哪2018年年度所得稅匯算清繳報(bào)表上我給是要修改12月份報(bào)
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2019 04/07 10:49
你年報(bào)出了嗎 沒出可以改
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2019 04/07 10:54
老師,年報(bào)沒出,我還沒做年度匯算清繳呢,我以往的年報(bào)就是12月的,這次要修改和12月不一致
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2019 04/07 11:02
在年報(bào)報(bào)出前金額 一至就行
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2019 04/07 11:02
老師,沒懂什么意思
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2019 04/07 11:03
就是你這期年報(bào)報(bào)出的金額 是對(duì)的就行
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