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老師,公司注銷的時(shí)候盈余公積怎么處理
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那個(gè)按分紅交個(gè)稅就行
01/21 15:05
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01/21 15:21
分錄是怎么樣的?可以撤回實(shí)繳嗎?
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01/21 15:23
給股東分紅
借:盈余公積
貸:利潤(rùn)分配-未分配利潤(rùn)
計(jì)提應(yīng)付股利和個(gè)稅
借:利潤(rùn)分配-未分配利潤(rùn)
貸:應(yīng)付股利
? ? ??應(yīng)交稅費(fèi)-個(gè)稅
支付股利
借:應(yīng)付股利
貸:銀行存款
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01/21 15:27
如果之前打錯(cuò)了可以撤回嘛?
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01/21 15:27
或者是之前分錄錄錯(cuò)了可以直接調(diào)整到實(shí)收資本嘛?
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01/21 15:30
實(shí)收資本可以直接退
借:實(shí)收資本
貸:銀行存款
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01/21 15:36
那盈余公積呢
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01/21 15:37
盈余公積就是前邊做的分錄
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01/21 15:41
盈余公積不能撤回?
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01/21 15:42
那個(gè)是公司的經(jīng)營(yíng)利潤(rùn),需要交個(gè)稅
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