问题已解决
老师想问下单位以前年度发票稽查局查到有问题,后补交了增值税,附加税,企业所得税以及滞纳金,这增值税,附加税,企业所得税以及滞纳金,这些应该如何做账
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你好,借:利润分配 贷:银行存款
2020 12/28 10:08
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2020 12/28 10:10
不是要用到以前年度损觉调整吗?
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2020 12/28 10:11
税费和滞纳金分别是怎么做账的?
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2020 12/28 10:17
同学,税费和滞纳金都是损益类科目,都是计入利润分配,你用以前年度损益调整最终也是转到利润分配的
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2020 12/28 10:28
所以可以直接按你说的来做账!
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2020 12/28 10:33
是的,可以直接用利润分配
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2020 12/28 11:25
老师那利润分配的二级明细科目用什么
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2020 12/28 11:26
利润分配-未分配利润。
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2020 12/28 11:57
那这个是不是会影响本年净利润的减少啊
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2020 12/28 11:58
利润分配-未分配利润影响的是以前年度的利润
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2020 12/28 12:00
哦。,对今年不影响是吧
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2020 12/28 12:00
是的,利润分配-未分配利润影响的是以前年度的利润
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2020 12/28 12:00
在报表上怎么反应的
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2020 12/28 12:01
谢谢老师!
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2020 12/28 12:06
报表上有未分配利润项目呀