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老師,申報(bào)以前年度損益調(diào)整的時(shí)候,有退稅,這個(gè)退稅怎么做分錄
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你好,退稅會(huì)計(jì)分錄
借:應(yīng)交稅費(fèi)--應(yīng)交企業(yè)所得稅
貸:以前年度損益調(diào)整
同時(shí)結(jié)轉(zhuǎn)以前年度損益調(diào)整
借:以前年度損益調(diào)整
貸:利潤(rùn)分配-未分配利潤(rùn)
實(shí)際收到退回的稅款時(shí):
借:銀行存款
貸:應(yīng)交稅費(fèi)--應(yīng)交企業(yè)所得稅
2024 10/10 11:40
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2024 10/10 11:57
老師,你看這樣可以嗎,總1萬(wàn)8千多,退了一個(gè)二季度的,還有的是以前年度損益調(diào)整。
FAILED
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2024 10/10 11:58
你好,二季度的正常紅字沖減計(jì)提,然后收到
做以前年度的就按照上面的做。
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2024 10/10 11:58
那這樣做分錄可以嗎,上面的圖片。
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2024 10/10 11:59
對(duì)的,你的憑證沒問題。
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