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請(qǐng)問(wèn)老師,所得稅匯算清繳需要繳納的所得稅,怎樣做分錄?
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同學(xué),你好
借以前年度損益調(diào)整 貸 應(yīng)交稅費(fèi)--應(yīng)交所得稅;交的時(shí)候 借 應(yīng)交稅費(fèi)--應(yīng)交所得稅 貸銀行存款
2022 03/24 07:03
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84784966 
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2022 03/24 07:05
不是直接計(jì)入:借:所得稅費(fèi)用 貸:應(yīng)交稅費(fèi)—應(yīng)交所得稅 嗎?
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小菲老師 
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2022 03/24 07:06
同學(xué),你好
不是這樣的
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2022 03/24 07:08
那計(jì)入以前年度損益調(diào)整后,還要再結(jié)轉(zhuǎn)一步,借:利潤(rùn)分配—未分配利潤(rùn) 貸:以前年度損益調(diào)整。是這樣嗎?老師
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小菲老師 
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2022 03/24 07:09
同學(xué),你好
嗯,是這樣的
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