当前位置:财税问题 >
實(shí)務(wù)
问题已解决
匯算清繳補(bǔ)繳去年的企業(yè)所得稅怎么做分錄



您好,借以前年度損益調(diào)整,貸應(yīng)交稅費(fèi)應(yīng)交企業(yè)所得稅,借應(yīng)交稅費(fèi)應(yīng)交企業(yè)所得稅,貸銀行存款
2022 05/17 15:24

84785012 

2022 05/17 15:26
小企業(yè)會(huì)計(jì)準(zhǔn)則,之前計(jì)提是按預(yù)繳計(jì)提的

小菲老師 

2022 05/17 15:27
同學(xué),你好
恩,有什么問題嗎?

84785012 

2022 05/17 15:32
小企業(yè)會(huì)計(jì)準(zhǔn)則沒有以前度年調(diào)整損益這個(gè)科目吧

小菲老師 

2022 05/17 15:34
同學(xué),你好
恩恩,是的

84785012 

2022 05/17 15:35
那你又說計(jì)入以前年度損益調(diào)整?還說有什么問題

小菲老師 

2022 05/17 15:38
同學(xué),你好
你之前沒說你用小企業(yè)會(huì)計(jì)準(zhǔn)則,所以需要用到以前年度損益調(diào)整
你現(xiàn)在的分錄
借:?所得稅費(fèi)用
貸:銀行存款

84785012 

2022 05/17 15:45
不涉及到應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅這個(gè)科目嗎

小菲老師 

2022 05/17 15:46
同學(xué),你好
你之前做過計(jì)提的分錄,分錄如何?

84785012 

2022 05/17 16:05
借:所得稅費(fèi)用 貸:應(yīng)交企業(yè)所得稅啊

小菲老師 

2022 05/17 16:08
同學(xué),你好
那你現(xiàn)在就做
借:應(yīng)交企業(yè)所得稅
貸:銀行存款

84785012 

2022 05/17 16:13
???我剛不是說了嗎?計(jì)提是按預(yù)繳計(jì)提的,現(xiàn)在不是說了要補(bǔ)交嗎

小菲老師 

2022 05/17 16:14
同學(xué),你好
這就是補(bǔ)交的分錄
借:應(yīng)交企業(yè)所得稅
貸:銀行存款

84785012 

2022 05/17 16:15
那應(yīng)交不就是負(fù)數(shù)嗎?都沒計(jì)提那么多,你確定你是中級(jí)會(huì)計(jì)嗎

小菲老師 

2022 05/17 16:17
同學(xué),你好
那你計(jì)提分錄要補(bǔ)做,補(bǔ)做到和實(shí)際繳納一樣的金額
