问题已解决
最近因稅務(wù)稽查,2019年營業(yè)成本需調(diào)減44萬(調(diào)減44萬后還有虧損),請問除了去稅務(wù)局修改19年的年報,還需要做哪些賬務(wù)處理?
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1、借:庫存商品
貸:以前年度損益調(diào)整
2、借:以前年度損益調(diào)整 1中金額X所得稅率
貸:應(yīng)交稅費(fèi)——應(yīng)交所得稅
3、借:以前年度損益調(diào)整 1 2分錄差額
貸:利潤分配——未分配利潤
2020 12/10 09:33
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2020 12/10 09:37
因不涉及企業(yè)所得稅的補(bǔ)繳,是不是可以理解為第二筆分錄不做
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2020 12/10 09:55
你好,可以的這么理解的
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2020 12/10 09:55
好的,謝謝
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2020 12/10 10:10
不客氣,很高興能幫到您
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