问题已解决
銀行代扣印花稅時,借:稅金及附加?還是管理費用-印花稅?貸:銀行存款
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您好,是
借:稅金及附加
貸:銀行存款
2019 04/15 13:00
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2019 04/15 13:02
可是之前會計做的都是管理費用-印花稅,需要調(diào)整嗎?
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2019 04/15 13:03
您好,不需要調(diào)整,因為都是損益類科目,所以都已經(jīng)調(diào)到未分配利潤了,但是以后記住直接計入“稅金及附加”
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2019 04/15 13:05
小企業(yè)會計準則也是計入稅金及附加碼?是2017年之后都這樣的吧,不用管理費用-印花稅了是嗎
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2019 04/15 13:07
您好,以前都是計入“管理費用”,現(xiàn)在是計入“稅金及附加”。
小企業(yè)會計準則也是哦。
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2019 04/15 13:11
哦哦,那殘保金呢?
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2019 04/15 13:13
您好,殘保金是計入管理費用的
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