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老師你好、年度匯算清繳的企業(yè)稅怎么做賬呢?
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你好
借:以前年度損益調(diào)整 ??,貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
借:應(yīng)交稅費(fèi)—企業(yè)所得稅 ,?貸:銀行存款
2021 06/24 11:16
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84784952 
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2021 06/24 11:17
不是要沖減未分配利潤(rùn)的嗎?
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鄒老師 
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2021 06/24 11:18
你好,需要的,結(jié)轉(zhuǎn)損益是
借:利潤(rùn)分配——未分配利潤(rùn),貸:以前年度損益調(diào)整
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2021 06/24 11:25
我是在當(dāng)月匯算就在當(dāng)月做這三筆分錄嗎?
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鄒老師 
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2021 06/24 11:27
你好,是的,是這樣的?
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