问题已解决
我改了2020年企業(yè)所得稅年報(bào),補(bǔ)交了企業(yè)所得稅,我的賬需要做調(diào)整嗎?
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你好;? 需要做賬的;? ?那你要補(bǔ)做分錄和補(bǔ)計(jì)提的;? ?
2022 10/25 17:25
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2022 10/25 17:28
具體需要做哪些分錄,那筆調(diào)減的成本需要調(diào)賬嗎
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2022 10/25 17:31
?你好;? ??
借:以前年度損益調(diào)整貸:應(yīng)交稅費(fèi)—應(yīng)交所得稅。繳納此匯算清繳稅款時(shí),分錄如下:借:應(yīng)交稅費(fèi)—應(yīng)交所得稅,貸:銀行存款。調(diào)整未分配利潤(rùn),分錄如下:借:利潤(rùn)分配-未分配利潤(rùn),貸:以前年度損益調(diào)整
?
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2022 10/25 18:27
可以直接做一筆嗎
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2022 10/25 18:31
以前年度損益調(diào)整是交納的企業(yè)所得稅金額嗎,滯納金呢單獨(dú)做一筆分錄嗎
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2022 10/25 18:34
那我調(diào)減的106萬(wàn)成本不需要做賬務(wù)處理了,只要做補(bǔ)交的這部分企業(yè)所得稅的金額做賬務(wù)處理對(duì)嗎?
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2022 10/25 18:42
看我寫的分錄處理 ; 這個(gè)是跨年分錄的 ; 滯納金單獨(dú)做i一筆的??
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