问题已解决
企業(yè)結(jié)轉(zhuǎn)本月應(yīng)交稅費59000元,其中應(yīng)交房產(chǎn)稅5000元,應(yīng)交車船稅2000元,應(yīng)交消費稅20000元,應(yīng)交城鄉(xiāng)維護建設(shè)稅1500元,應(yīng)交所得稅24500元,應(yīng)交代扣職工個人所得稅6000元。[要求]編制有關(guān)結(jié)轉(zhuǎn)稅費和上交稅費的會計分錄。
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你好
計提(結(jié)轉(zhuǎn))
借:稅金及附加
貸:應(yīng)交稅費—房產(chǎn)稅5000
應(yīng)交稅費—?車船稅2000
應(yīng)交稅費—消費稅20000
應(yīng)交稅費—城市維護建設(shè)稅?1500
借:所得稅費用?24500??
貸:應(yīng)交稅費—企業(yè)所得稅??24500
借:應(yīng)付職工薪酬 ——工資? 6000
貸:應(yīng)交稅費—個人所得稅? 6000
繳納
借:應(yīng)交稅費—房產(chǎn)稅5000
應(yīng)交稅費—?車船稅2000
應(yīng)交稅費—消費稅20000
應(yīng)交稅費—城市維護建設(shè)稅?1500
應(yīng)交稅費—企業(yè)所得稅??24500
應(yīng)交稅費—個人所得稅? 6000
貸:銀行存款
2021 10/13 20:10
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2021 10/13 20:11
好的 謝謝
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2021 10/13 20:11
不客氣,祝你學習愉快,工作順利! 希望你對我的回復(fù)及時予以平價,謝謝。
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