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老師,現(xiàn)在交上一年度的企業(yè)所得稅分錄,是借以前年度損益調(diào)整,貸銀行存款嗎
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你好!應(yīng)該是1、要通過(guò)以前年度損益調(diào)整科目核算,轉(zhuǎn)帳時(shí):
借:以前年度損益調(diào)整
貸:應(yīng)交稅金-應(yīng)交所得稅
2、繳稅時(shí):
借:應(yīng)交稅金-應(yīng)交所得稅
貸:銀行存款
3、結(jié)轉(zhuǎn)利潤(rùn)分配時(shí):
借:利潤(rùn)分配-為分配利潤(rùn)
貸:以前年度損益調(diào)整
2019 06/14 14:14
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2019 06/14 14:21
好的謝謝
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2019 06/14 14:26
不客氣歡迎下次提問(wèn)
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