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2021年工資多計(jì)提了41400報(bào)2021年匯算清繳怎么調(diào)賬,分錄怎么做啊
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多計(jì)提了需要進(jìn)行賬務(wù)調(diào)整
借:應(yīng)付職工薪酬
貸:以前年度損益調(diào)整
借:以前年度損益調(diào)整
貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅
借:以前年度損益調(diào)整
貸:利潤(rùn)分配-未分配利潤(rùn)
2022 05/18 17:18
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2022 05/18 17:25
是在2021年12月做這筆嗎
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2022 05/18 17:26
老師,之前有一筆贊估的成本,沒(méi)有收到發(fā)票,現(xiàn)在怎么調(diào)
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2022 05/18 17:29
發(fā)現(xiàn)的當(dāng)期做這一筆。
暫估的成本,入了損益科目的,沒(méi)有收到發(fā)票,不用調(diào)賬,匯算時(shí)直接調(diào)表。沒(méi)有入損益的,暫不用處理。
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2022 05/18 17:31
謝謝,匯算清繳,發(fā)現(xiàn)收入少計(jì)提了,怎么處理
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2022 05/18 17:33
借:應(yīng)收賬款等相關(guān)科目
貸:以前年度損益調(diào)整
借:以前年度損益調(diào)整
貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅
借:以前年度損益調(diào)整
貸:利潤(rùn)分配-未分配利潤(rùn)
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2022 05/18 17:35
我現(xiàn)在5月做匯算清繳,這些調(diào)賬的分錄都做在5月嗎?
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2022 05/18 17:36
發(fā)生時(shí)做在當(dāng)期,5月發(fā)現(xiàn)的就做在5月
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2022 05/18 17:37
那我匯算清繳,報(bào)表填寫,填21年底的嗎?
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2022 05/18 17:40
這個(gè)根據(jù)匯算清繳報(bào)表沒(méi)有關(guān)系,你做了賬,當(dāng)期調(diào)整了應(yīng)交所得稅。按去年財(cái)務(wù)年報(bào)填寫
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