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#提問(wèn)#老師,2019年的匯算清繳,稅局查到抵扣的稅率少了,現(xiàn)在要補(bǔ)回來(lái),還要罰款,這個(gè)賬怎么做?
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同學(xué)你好
是什么企業(yè)會(huì)計(jì)準(zhǔn)則
2022 06/09 11:13
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84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 11:21
小微企業(yè)的
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 11:28
我問(wèn)是什么企業(yè)會(huì)計(jì)準(zhǔn)則哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 11:30
會(huì)計(jì)準(zhǔn)則?這個(gè)有關(guān)系嗎?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 11:32
對(duì)的
因?yàn)樯婕皳p益要看用什么科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 11:33
我要在那里看是什么會(huì)計(jì)準(zhǔn)則?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 11:39
同學(xué)你好
看你的軟件或者是電子稅局備案的資料
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 12:17
老師,這樣能看出來(lái)不?
FAILED
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 12:25
同學(xué)你好
這個(gè)看不出來(lái)哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 16:50
老師,稅務(wù)局的資產(chǎn)負(fù)債表顯示是未執(zhí)行新金融準(zhǔn)則,新收入準(zhǔn)則和新租憑準(zhǔn)則,對(duì)嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 16:51
企業(yè)會(huì)計(jì)準(zhǔn)則一般企業(yè)?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 16:53
對(duì)的
這個(gè)自己選擇
是企業(yè)會(huì)計(jì)準(zhǔn)則就選擇未執(zhí)行
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 16:54
那賬是怎么操作?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 16:59
分錄是有跨年的嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 17:06
有呢,十二月計(jì)提,一月繳,算跨年吧
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 17:07
這個(gè)不是
這個(gè)是正常業(yè)務(wù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 17:08
那您意思是?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 17:11
同學(xué)你好
19年的你跨年了,涉及損益的要用以前年度損益調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/09 17:16
就是今年有退稅,稅務(wù)局就把退稅的又抵扣了補(bǔ)繳的稅款,分錄怎么做?因?yàn)橹皡R算清繳有的稅率低,所以現(xiàn)在稅局用退稅款補(bǔ)回之前少繳稅款和補(bǔ)罰款
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/09 17:20
1、多交增值稅款的當(dāng)月,做以下分錄:
借:應(yīng)繳稅金-應(yīng)交增值稅-已交增值稅
貸:銀行存款
2、多交增值稅款的月末結(jié)轉(zhuǎn):
借:應(yīng)交稅金-未交增值稅-本期轉(zhuǎn)入數(shù)
貸:應(yīng)交稅金-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
3、次月收到稅務(wù)退回多交增值稅時(shí)做以下分錄:
借:銀行存款 (藍(lán)字)
貸:應(yīng)繳稅金-應(yīng)交增值稅-已交增值稅 (紅字)
4、收到稅務(wù)退回多交增值稅月末結(jié)轉(zhuǎn):
借:應(yīng)交稅金-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅;
貸:應(yīng)交稅金-未交增值稅-本期轉(zhuǎn)入數(shù)
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