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小規(guī)模納稅人,今天銀行收到一筆所得稅匯算清繳退稅,怎么賬務(wù)處理?
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借:銀行存款
貸:營(yíng)業(yè)外收入
2024 06/05 20:02
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2024 06/05 20:11
借:銀行存款
貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅
結(jié)轉(zhuǎn):
借:應(yīng)交稅費(fèi)-應(yīng)交所得稅
貸:以前年度損益調(diào)整
借:以前年度損益調(diào)整
貸:利潤(rùn)分配-未分配利潤(rùn)
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2024 06/05 20:14
可以這樣做,也可以計(jì)入營(yíng)業(yè)外收入
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