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實(shí)務(wù)
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您好!請(qǐng)問投資公司,投資人分紅和繳納個(gè)人所得稅的分錄如何寫啊
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1、計(jì)提分紅款:
借:利潤(rùn)分配-應(yīng)付股利
貸:應(yīng)付股利結(jié)轉(zhuǎn)
2、應(yīng)付分紅款:
借:利潤(rùn)分配-未分配利潤(rùn)
貸:利潤(rùn)分配-應(yīng)付股利
3、付分紅款:
借:應(yīng)付股利
貸:銀行存款/現(xiàn)金
其他應(yīng)付款-代扣個(gè)人所得稅
借:其他應(yīng)付款-代扣個(gè)人所得稅
貸銀行存款
2019 07/29 17:52
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2019 07/29 17:59
投資型公司也是這樣的哇
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2019 07/30 10:13
是的,投資型公司也是這樣的。
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2019 07/30 17:06
謝謝老師。實(shí)務(wù)中也是這樣的嘎
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