问题已解决
現(xiàn)在做去年交的附加稅所得稅,去年未計提,應該怎么做呢?



您好,補計提到以前年度損益調整就可以了
2023 07/28 16:00

84785013 

2023 07/28 16:02
具體怎么做呢

劉艷紅老師 

2023 07/28 16:04
借:以前年度損益調整
貸:應交稅費
借:應交稅費
貸:銀行存款

84785013 

2023 07/28 16:06
附加稅跟所得稅都這樣做嗎?

劉艷紅老師 

2023 07/28 16:06
是的,都是這樣計提的

84785013 

2023 07/28 16:11
以前年度損益調整怎么結轉?

劉艷紅老師 

2023 07/28 16:11
直接結轉到利潤分配

84785013 

2023 07/28 16:12
怎么做呢?

劉艷紅老師 

2023 07/28 16:16
借:利潤分配-未分配
貸:以前年度損益調整

84785013 

2023 07/28 16:18
產生的滯納金可以直接放入營業(yè)外支出嗎

劉艷紅老師 

2023 07/28 16:20
是的,這個是計入營業(yè)外支出
