问题已解决
您好老師,以前會計做錯,附加稅貸方有余額,現(xiàn)在把它調(diào)賬,清零怎么做分錄。沖管理費(fèi)用可以嗎?還是以前年度損益調(diào)整?
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你好,是之前多計提了造成的嗎 ?
2019 08/05 14:59
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2019 08/05 15:07
是的
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2019 08/05 15:10
你好,是當(dāng)年多計提,還是以前年度多計提?
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2019 08/05 15:12
您好老師,是以前年度多提
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2019 08/05 15:13
你好,那現(xiàn)在這樣做調(diào)整分錄
借;應(yīng)交稅費(fèi)——附加稅,貸;以前年度損益調(diào)整
借;以前年度損益調(diào)整,貸;利潤分配——未分配利潤
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2019 08/05 15:17
以前年度多提和當(dāng)年多提的處理方法不同是嗎?是不是當(dāng)年的用管理費(fèi)用,以前年度的用以前年度損益調(diào)整呢?還有個稅多提是用應(yīng)付職工薪酬嗎?貸 ;應(yīng)付職工薪酬?
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2019 08/05 15:18
好的,謝謝您。那如果是當(dāng)年的怎么調(diào)整呢老師?
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2019 08/05 15:23
你好,以前年度多提和當(dāng)年多提的處理方法不同
當(dāng)年的用管理費(fèi)用,以前年度的用以前年度損益調(diào)整
個人所得稅多計提了就這樣做調(diào)整分錄
借;應(yīng)交稅費(fèi)———個人所得稅,貸;應(yīng)付職工薪酬
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2019 08/05 15:32
好的老師,那個稅無論是以前年度的還是當(dāng)年的都用 貸;應(yīng)付職工薪酬嗎?
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2019 08/05 15:33
你好,是的,因為不涉及損益,就直接做這個調(diào)整分錄
借;應(yīng)交稅費(fèi)———個人所得稅,貸;應(yīng)付職工薪酬
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2019 08/05 15:39
明白了,非常感謝!
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2019 08/05 15:40
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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