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2018年補(bǔ)交2017年度企業(yè)所得稅會(huì)計(jì)分錄是?
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可以直接補(bǔ)到2018年當(dāng)期,借:所得稅費(fèi)用 貸:應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅
2018 05/21 11:01
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2018 05/21 11:02
不需要通過(guò)以前年度損益調(diào)整科目?您這個(gè)是計(jì)提的分錄吧?
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2018 05/21 11:04
也不需要結(jié)轉(zhuǎn)到未分配利潤(rùn)?
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2018 05/21 11:09
是計(jì)提的分錄,一般企業(yè)在匯算清繳的時(shí)候,如果要補(bǔ)繳所得稅,一般都處理在當(dāng)年,如果你要處理在上年也可以,直接就是借:以前年度損益調(diào)整,貸:應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅,但是這樣會(huì)調(diào)整上年度的報(bào)表的未分配利潤(rùn)
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