问题已解决
某公司所得稅稅率為25%,2018年初“利潤分配——未分配利潤”借方為120000元,已用連續(xù)五年的稅前利潤進(jìn)行過彌補:假設(shè)發(fā)生以下業(yè)務(wù):(1)本年實現(xiàn)稅前利潤400000元。(2)年終,按凈利潤的10%、20%的比例提取法定盈余公積金、向投資人分配現(xiàn)金股利。要求:計算所得稅、凈利潤和年終未分配利潤的數(shù)額;編制結(jié)轉(zhuǎn)所得稅、結(jié)轉(zhuǎn)凈利潤和年終有關(guān)利潤分配的會計分錄。
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所得稅是400000*0.25=100000
凈利潤是400000*0.75=300000
2022 11/23 10:57
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暖暖老師 
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2022 11/23 10:57
年終未分配利潤是
300000-120000=180000
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暖暖老師 
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2022 11/23 10:58
借本年利潤100000
貸所得稅費用100000
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暖暖老師 
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2022 11/23 10:58
借本年利潤300000
貸利潤分配未分配利潤300000
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暖暖老師 
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2022 11/23 10:59
借利潤分配提取法定盈余公積30000
-提取任意盈余公積60000
貸盈余公積法定盈余公積30000
-任意盈余公積60000
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