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老師 匯算清繳發(fā)票去年漏記賬務(wù)需要補(bǔ)稅 和匯算清繳有納稅調(diào)增項(xiàng)目需要補(bǔ)稅 匯算補(bǔ)稅需要賬務(wù)處理以及調(diào)整報(bào)表 方法一:用以前年度損益或者未分配科目做賬 直接調(diào)整報(bào)表。調(diào)整后的報(bào)表再更正申報(bào)上傳電子稅局嗎
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你們是用會(huì)計(jì)準(zhǔn)則還是小企業(yè)會(huì)計(jì)準(zhǔn)則
2024 03/22 23:01
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2024 03/22 23:01
小企業(yè)會(huì)計(jì)準(zhǔn)則
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2024 03/22 23:03
小企業(yè)會(huì)計(jì)準(zhǔn)則不要通過以前年度損益調(diào)整科目,直接記當(dāng)期損益
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2024 03/22 23:03
用未分配利潤代替,對(duì)嗎
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2024 03/22 23:04
比如漏記費(fèi)用
借,管理費(fèi)用或銷售費(fèi)用
貸,應(yīng)付賬款或其他應(yīng)付款
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2024 03/22 23:05
去年漏記收入 也直接做賬在2024年嗎
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2024 03/22 23:09
是的,收入是23年,賬做24年,但是這個(gè)收入比較麻煩,不僅要更正所屬期的增值稅申報(bào)表,還有更正所得稅季度報(bào)表
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2024 03/22 23:10
如果收入金額不大,建議直接以24年的收入入賬
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2024 03/22 23:13
比如 匯算清繳涉及補(bǔ)稅
用反結(jié)賬的方法,到2023年12月
做賬 借,所得稅 貸,應(yīng)交所得稅
然后結(jié)賬
首先,分錄對(duì)嗎
其次,新的報(bào)表需要更正申報(bào)重新上傳電子稅局嗎
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2024 03/22 23:19
是的,能反結(jié)帳到23年最好
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2024 03/22 23:20
是的,反結(jié)帳回去,賬沒有錯(cuò),調(diào)整后更正上傳的報(bào)表
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