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老師,像這完稅證明中的滯納金要區(qū)分出來嗎?可是銀付又沒有體現(xiàn)出來的?
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您好,要體現(xiàn)出來,貸方銀行做成一筆,借方區(qū)分出來,滯納金是營(yíng)業(yè)外支出
2023 10/11 16:47
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2023 10/11 16:53
好的,附加稅不是需要計(jì)提嗎?
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2023 10/11 16:56
您好,要用 以前年度損益調(diào)整來代替 稅金及附加,需要計(jì)提,跟我們正確做分錄一樣,只是把?以前年度損益調(diào)整來代替 稅金及附加科目,其他沒有區(qū)別哦,最后把以前年度損益調(diào)整結(jié)轉(zhuǎn)到利潤(rùn)分配 -未分配利潤(rùn)
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2023 10/11 17:05
好的,謝謝老師
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2023 10/11 17:07
?親愛的,您太客氣了,祝您生活愉快!
?希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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2023 10/11 17:29
那增值稅應(yīng)該怎么處理,需要計(jì)提嗎?
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2023 10/11 17:31
您好,不用的,還是按我們正常的分錄做,這分錄里沒有損益科目
借:應(yīng)交稅金-未交增值稅
貸:銀行??
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2023 10/11 17:32
那未交稅金不是有余額的?
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2023 10/11 17:34
您好,我們是什么情況要補(bǔ)增值稅呢,那個(gè)業(yè)務(wù)的分錄也需要錄入呀
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2023 10/12 09:59
補(bǔ)繳2022的未開票收入,那收入是在2022年中體現(xiàn)出來嗎?
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廖君老師 
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2023 10/12 10:08
您好,是的,損益科目用以前年度損益調(diào)整來替代,
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