当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,我們公司這個(gè)月補(bǔ)繳了2022年房產(chǎn)稅,還產(chǎn)生了滯納金,現(xiàn)在要怎么做賬?



小企業(yè)會(huì)計(jì)準(zhǔn)則還是會(huì)計(jì)準(zhǔn)則
2024 05/09 17:21

84784994 

2024 05/09 17:21
企業(yè)會(huì)計(jì)準(zhǔn)則

王曉曉老師 

2024 05/09 17:25
那就是借:以前年度損益調(diào)整調(diào)整(房產(chǎn)稅金額)
貸:應(yīng)交稅費(fèi)-應(yīng)交房產(chǎn)稅
借營(yíng)業(yè)外支出(滯納金)
應(yīng)交稅費(fèi)-應(yīng)交房產(chǎn)稅
貸:銀行存款
最后把借:利潤(rùn)分配-未分配利潤(rùn)
貸:以前年度損益調(diào)整

84784994 

2024 05/09 17:26
老師,那匯算清繳的時(shí)候還需要納稅調(diào)整嗎?

王曉曉老師 

2024 05/09 17:29
這個(gè)分錄不影響你當(dāng)年利潤(rùn)表,不會(huì)調(diào)增

84784994 

2024 05/09 17:33
老師,那摘要怎么寫呢

王曉曉老師 

2024 05/09 17:34
補(bǔ)繳22年房產(chǎn)稅及滯納金
