问题已解决
老師,應交稅費-應交企業(yè)所得稅借方有余額1800這個怎么處理?
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這個需要看為啥是借方,這是需要查下,是多交稅還是啥,
2020 01/14 10:49
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 10:51
交企業(yè)所得稅的時候只做了交的分錄,沒有做計提的分錄
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 01/14 10:58
那就補上計提,借所得稅費用 貸應交稅費
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 15:02
老師,那到了月末,所得稅費用要怎么處理呢
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 01/14 15:04
借本年利潤 貸所得稅費用
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 15:13
謝謝老師
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 01/14 15:15
好我先回復別的學員了,
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 15:16
好的
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 01/14 15:34
好的,我這邊先結束了,
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 16:02
老師,應交稅費,教育費附加,也沒有計提,應該這么做對嗎,借,營業(yè)稅金及附加,貸,應交稅費教育費附加,對嗎?
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 01/14 16:04
沒有做現(xiàn)在就補上就可以
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/14 16:05
然后再做,借,本年利潤,貸,營業(yè)稅金及附加對嗎?
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 01/14 16:08
,借,本年利潤,貸,營業(yè)稅金及附加 對
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