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請(qǐng)問(wèn),我2019年下半年的土地使用稅和房產(chǎn)稅在12月忘記計(jì)提了,2020年1月繳款,我要怎么做賬?
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借以前年度損益調(diào)整貸應(yīng)交稅費(fèi),借應(yīng)交稅費(fèi)貸銀行存款借利潤(rùn)分配貸以前年度損益調(diào)整。
匯算清繳這個(gè)金額可以抵扣所得稅。
2020 03/10 11:24
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2020 03/10 11:27
借利潤(rùn)分配沒(méi)明白是什么意思
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2020 03/10 11:30
把以前年度損益調(diào)整結(jié)轉(zhuǎn)到利潤(rùn)分配
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2020 03/11 08:53
以前的會(huì)計(jì)這樣來(lái)做上半年的,是怎么回事呢?
FAILED
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2020 03/11 08:56
沒(méi)有跨年的分錄也不借稅金及附加貸應(yīng)交稅費(fèi)
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2020 03/11 08:58
我不明白他為什么這么做
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2020 03/11 09:00
你好
我也不明白
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2020 03/11 09:00
錯(cuò)誤的分錄得問(wèn)下他本人比較合適了
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2020 03/11 09:08
問(wèn)不到他本人,我來(lái)的時(shí)候沒(méi)有人交接,老師那我現(xiàn)在就從我做開(kāi)始按正確的來(lái)對(duì)前后賬有什么影響?
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2020 03/11 09:10
你好,沒(méi)有影響的
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2020 03/11 09:13
好的,那老師,我2019年下半年正常是12月計(jì)提,12月繳嗎?像今年可以到1月份繳,那如果我在12月計(jì)提,1月份再來(lái)繳,繳費(fèi)的時(shí)候怎么做分錄呢
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2020 03/11 09:16
12月份借稅金及附加貸應(yīng)交稅費(fèi)
一月份借應(yīng)交稅費(fèi)貸銀存
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2020 03/11 09:22
這樣子那我在匯算清繳的時(shí)候要調(diào)增嗎?
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2020 03/11 09:28
不需要的
這個(gè)可以稅前扣除
需要調(diào)減
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2020 03/11 09:31
哦,要調(diào)減,我說(shuō)錯(cuò)了,意思是如果我在1月份繳費(fèi),那就需要做調(diào)減,我可不可以不用做調(diào)整讓他算在20年的費(fèi)用里面在20年去抵所得稅呢?
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2020 03/11 09:38
借稅金及附加貸應(yīng)交稅費(fèi)。
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2020 03/11 10:37
明白了,結(jié)轉(zhuǎn)的是稅金及附加。
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2020 03/11 10:48
你好,是的,
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