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#提問#老師2019年匯算清繳補交22萬,滯納金7萬多,怎么做賬,需要計提稅款再支付嗎 還有滯納金7萬多需要單獨體現(xiàn)入營業(yè)外支出嗎還是直接29萬記入稅里
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你好,具體的是哪一個稅款的
滯納金單獨做營業(yè)外支出。
2022 04/01 16:09
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2022 04/01 16:22
企業(yè)所得稅22萬和滯納金7萬怎么做賬?具體做什么科目
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2022 04/01 16:24
借利潤分配未分配利潤
貸應交稅費企業(yè)所得稅,22萬
借應交稅費企業(yè)所得稅22萬
營業(yè)外支出滯納金,7萬
貸銀行存款。
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2022 04/01 16:27
不分開不行是嗎
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2022 04/01 16:30
不可以的,你這個營業(yè)外支出需要調(diào)增的。
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2022 04/01 16:30
你直接都做到利潤分配,未分配利潤里面,你們明年多交所得稅。
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2022 04/01 17:57
不用以前年度損益調(diào)整科目過度了嗎
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2022 04/01 17:59
小企業(yè)會計準則用未分配利潤
如果是企業(yè)會計準則,用以前年度損益調(diào)整。
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2022 04/01 18:20
好的,謝謝老師
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2022 04/01 18:23
不用客氣
工作愉快
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2022 04/01 18:29
如果是小企業(yè)會計準則,補提以前2021年9-12月未攤銷的費用,也不用以前年度損益調(diào)整科目,直接計入利潤分配-未分配利潤是嗎
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2022 04/01 18:31
是的,是這么做的,是這么理解的。
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