问题已解决
老師,那12月少計(jì)提了100元稅金及附加,這月怎么做分錄呢?
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借:以前年度損益調(diào)整-XXX費(fèi)用相關(guān)科目,貸:應(yīng)交稅費(fèi),借:應(yīng)交稅金-應(yīng)交所得稅,貸:以前年度損益調(diào)整-所得稅費(fèi)用
借:未分配利潤(rùn)貸:以前年度損益調(diào)整-XXX費(fèi)用
2023 02/14 23:17
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2023 02/14 23:39
是12月印花稅少提了,是不是第四季財(cái)務(wù)報(bào)表也要重新更正申報(bào)嗎?用的小企業(yè)準(zhǔn)則
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2023 02/14 23:44
1月是已交了稅100,只是賬少100,出現(xiàn)應(yīng)交稅費(fèi)_應(yīng)交印花稅,余額出現(xiàn)借方100,
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易 老師 
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2023 02/15 08:06
你好,不 要的,這種情況 不要的,印花稅不需要計(jì)提的
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2023 02/15 09:39
10-12月的,之前會(huì)計(jì)一直計(jì)提了,本來是1100計(jì)成1000了,12月
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易 老師 
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2023 02/15 09:41
借:以前年度損益調(diào)整- X 科目,貸:相關(guān)科目,借:應(yīng)交稅金-應(yīng)交所得稅,貸:以前年度損益調(diào)整-所得稅
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2023 02/15 09:41
是小企業(yè)準(zhǔn)則
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易 老師 
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2023 02/15 09:48
那就直接通過利潤(rùn)分配,未分配利潤(rùn)
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2023 02/15 12:23
那要改第四季度報(bào)表嗎?
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易 老師 
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2023 02/15 13:33
學(xué)員您好,是的,對(duì)的要改
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2023 02/15 19:31
可不可以,直接計(jì)入23年費(fèi)用呢?
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2023 02/15 19:50
報(bào)表是年報(bào)和第四季度都改嗎?還是只改年報(bào)?
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易 老師 
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2023 02/15 20:08
你好,小額的話可以簡(jiǎn)化處理的
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