问题已解决
收到匯算清繳退回的所得稅款怎么做會計分錄
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你好
借;銀行存款,貸;應交稅費-企業(yè)所得稅
借;應交稅費-企業(yè)所得稅,貸;以前年度損益調整
借;以前年度損益調整,貸;利潤分配——未分配利潤
2020 06/18 08:30
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2020 06/18 08:32
我是小企業(yè)會計準則
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2020 06/18 08:32
你好,小企業(yè)會計準則因為沒有以前年度損益調整科目,就這樣做分錄
借;銀行存款,貸;應交稅費-企業(yè)所得稅
借;應交稅費-企業(yè)所得稅,貸;利潤分配——未分配利潤
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