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老師,企業(yè)匯算清繳有調(diào)增要交企業(yè)所得稅怎么做會(huì)計(jì)分錄
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借:以前年度損益調(diào)整? 貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅? ?借:利潤(rùn)分配-未分配利潤(rùn)? 貸:以前年度損益調(diào)整
2021 04/07 13:58
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2021 04/07 14:49
小規(guī)模納稅人季度未超過(guò)30萬(wàn),免增的增值稅計(jì)營(yíng)業(yè)外收入,那免增的附加稅怎么做賬,還是不需要做賬務(wù)處理
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2021 04/07 14:51
免征的附加稅不用做賬務(wù)處理了
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