当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,我們是一般人簡易征收,企業(yè)所得稅匯算清繳補(bǔ)繳的企業(yè)所得稅會計(jì)分錄如何寫?



你好,匯算清繳補(bǔ)繳的企業(yè)所得稅
借:以前年度損益調(diào)整 ??,貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
借:應(yīng)交稅費(fèi)—企業(yè)所得稅 ,?貸:銀行存款
2022 05/31 11:18

84785009 

2022 05/31 11:26
老師,有沒有不通過以前年度損益調(diào)整科目的會計(jì)分錄

鄒老師 

2022 05/31 11:28
你好,匯算清繳補(bǔ)繳的企業(yè)所得稅
借:以前年度損益調(diào)整 ??,貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
借:應(yīng)交稅費(fèi)—企業(yè)所得稅 ,?貸:銀行存款
是針對這個(gè)回復(fù)有什么疑問嗎
單位是沒有? ??以前年度損益調(diào)整? 這個(gè)科目嗎?

84785009 

2022 05/31 11:29
好的,謝謝老師

鄒老師 

2022 05/31 11:36
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對我的回復(fù)及時(shí)予以評價(jià),謝謝。
