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6某公司所得稅稅率為25%,2018年年初“利潤(rùn)分配——未分配利潤(rùn)”貸方余額為120 000元,假設(shè)發(fā)生以下業(yè)務(wù): (1)本年實(shí)現(xiàn)稅前利潤(rùn)400000元。 ) (2)年終,按凈利潤(rùn)的10%、20%的比例提取法定盈余公積、向投資人分配現(xiàn)金股利。 要求:計(jì)算所得稅、凈利潤(rùn)和年終未分配利潤(rùn)的數(shù)額;編制結(jié)轉(zhuǎn)所得稅、結(jié)轉(zhuǎn)凈利潤(rùn)和年) 終有關(guān)利潤(rùn)分配的會(huì)計(jì)分錄。
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計(jì)算所得稅400000*0.25=100000
凈利潤(rùn)是400000-100000=300000
年終未分配利潤(rùn)120000+300000=420000
2022 05/24 09:27
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2022 05/24 09:27
借本年利潤(rùn)100000
貸所得稅費(fèi)用100000
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暖暖老師 
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2022 05/24 09:28
借本年利潤(rùn)300000
貸利潤(rùn)分配未分配利潤(rùn)300000
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暖暖老師 
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2022 05/24 09:28
借利潤(rùn)分配提取法定盈余公積30000
-現(xiàn)金股利60000
貸盈余公積法定盈余公積30000
應(yīng)付股利60000
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