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老師我想問(wèn)下,企業(yè)所得稅匯算清繳后,退回的錢(qián)該怎么做分錄
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您好,這個(gè)的話 跨年了吧這個(gè)是
2024 07/02 15:59
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84785043 
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2024 07/02 16:01
是的,跨年了
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小鎖老師 
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2024 07/02 16:03
1、企業(yè)收到當(dāng)年所得稅的退稅時(shí),借:銀行存款,借:所得稅費(fèi)用(紅字);2、企業(yè)收到因匯算清繳所退回的以前年度所得稅時(shí),借:銀行存款,借:以前年度損益調(diào)整(紅字)
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84785043 
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2024 07/02 16:22
不用調(diào)整未分配利潤(rùn)是吧
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小鎖老師 
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2024 07/02 16:31
對(duì)的,這個(gè)是沒(méi)有的
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