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請(qǐng)問(wèn)5月份匯算清繳補(bǔ)了8元的所得稅,想問(wèn)下分錄怎么做?
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借:應(yīng)交稅費(fèi)一應(yīng)交所得稅
貸:銀行存款
2018 12/01 14:11
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/01 14:21
老師,就這一個(gè)分錄么?為什么做完這個(gè)分錄,利潤(rùn)表中的所得稅費(fèi)用就變了?增加了8元。
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 12/01 14:24
借:以前年度損益調(diào)整
貸:應(yīng)交稅額-應(yīng)交所得稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/01 15:46
老師,用不用做利潤(rùn)分配的分錄?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/01 15:48
我做了借利潤(rùn)分配未分配利潤(rùn),貸以前年度損益調(diào)整,然后我的資產(chǎn)負(fù)債表中期末數(shù),期初數(shù)未分配利潤(rùn)都沒(méi)有改變?請(qǐng)問(wèn)這樣正確么?
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 12/01 17:09
其實(shí)你應(yīng)該用追遡調(diào)整法調(diào)正年初數(shù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/03 08:18
老師,我想具體問(wèn)下追溯調(diào)整法?怎么調(diào)節(jié)?
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 12/03 10:07
你應(yīng)該調(diào)整年初未分配利潤(rùn)。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/03 10:48
老師怎么調(diào)?做什么分錄么?
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 12/03 13:50
就是調(diào)整年初數(shù)的未分配利潤(rùn)和應(yīng)交稅費(fèi)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785013 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 12/03 15:54
老師,能不能具體說(shuō)下,因?yàn)闆](méi)做過(guò)這個(gè)不會(huì)。
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 12/03 19:30
只調(diào)整年初的報(bào)表
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