问题已解决
上年度計提了企業(yè)所得稅,是小微企業(yè)減免了所得稅,應該怎么做賬
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你好,上年度計提了企業(yè)所得稅,是小微企業(yè)減免了所得稅,沖銷多計提的分錄是
借:應交稅費—企業(yè)所得稅
貸:以前年度損益調整—所得稅費用?
2022 05/30 17:02
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2022 05/30 17:04
實際繳納沒那么多,可以這樣嗎
借:應交稅費企業(yè)所得稅
貸:以前年度損益
銀
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2022 05/30 17:04
你好,上年度計提了企業(yè)所得稅,是小微企業(yè)減免了所得稅,沖銷多計提的分錄是
借:應交稅費—企業(yè)所得稅
貸:以前年度損益調整—所得稅費用?
(是針對這個回復有什么疑問嗎)
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2022 05/30 17:05
貸實際交的款項
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2022 05/30 17:05
貸實際交的款項
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2022 05/30 17:06
是想問我說的這個分錄可以嗎
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2022 05/30 17:06
是想問我說的這個分錄可以嗎
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2022 05/30 17:07
你好,根據(jù)你的描述,只需要把多計提的沖銷啊,分錄是
借:應交稅費—企業(yè)所得稅
貸:以前年度損益調整—所得稅費用?
正常繳納的,做繳納的分錄就好了?
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2022 05/30 17:13
好的,謝謝
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2022 05/30 17:13
好的,謝謝
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2022 05/30 17:13
不客氣,祝你學習愉快,工作順利! 希望你對我的回復及時予以評價,謝謝。
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