问题已解决
老師,就是上年度企業(yè)所得稅匯算清繳的時候繳納的企業(yè)所得稅,那個要怎么做分錄
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匯算補稅
借:利潤分配-未分配利潤
貸:應交稅費-所得稅
借:應交稅費-所得稅
貸:銀行存款
匯算退稅
借:應交稅費-所得稅
貸:利潤分配-未分配利潤
借:銀行存款
貸:應交稅費-所得稅
2024 05/31 14:14
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84785030 
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2024 05/31 14:16
需要在以前年度損益調整這個科目過一下嗎
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家權老師 
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2024 05/31 14:17
小企業(yè)會計準則不需要那個科目
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