问题已解决
個體戶補交經(jīng)營所得個人所得稅,滯納金怎么做賬
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你好,借;應(yīng)交稅費——生產(chǎn)經(jīng)營個人所得稅,營業(yè)外支出(滯納金),貸;銀行存款
2019 07/13 11:38
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2019 07/13 11:39
我是一位涉及農(nóng)產(chǎn)品收購加工的工業(yè)企業(yè)。我想提問的問題是:在成本法核算方法下,按照扣除率計算出來的進項稅金。分錄為:借:應(yīng)交稅金--進項稅,貸:主營業(yè)務(wù)成本。這個主營業(yè)務(wù)成本是不是需要結(jié)轉(zhuǎn)到本年利潤科目?
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2019 07/13 11:46
你好,主營業(yè)務(wù)成本是需要結(jié)轉(zhuǎn)到本年利潤的
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2019 07/13 11:47
結(jié)轉(zhuǎn)到本年利潤科目之后,在利潤表上的填列是怎樣的?收入是按照原收入填列嗎?主營業(yè)務(wù)成本也是按照實際的填列嗎,還是需要加上結(jié)轉(zhuǎn)的這部分成本。如果收入和成本都是按照原數(shù)字填列,資產(chǎn)負債表上剛好有這個差額,資產(chǎn)負債表對這個差額怎么處理?怎樣來平資產(chǎn)負債表?
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2019 07/13 11:55
你好,收入按原收入填寫
成本按借方減去貸方發(fā)生額填寫
資產(chǎn)負債表有這個差額,你需要去檢查是不是報表數(shù)據(jù)計算錯誤了
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2019 07/13 12:15
就是因為這樣,所以本年利潤科目的數(shù)字差額剛好是應(yīng)交稅金的這個差額。因為把這部分成本結(jié)轉(zhuǎn)到本年利潤的貸方了,但是填列利潤表的時候,又沒有算這部分收入。那么就造成利潤總額會小。所以將部分利潤再填列到資產(chǎn)負債上,就會是這個差額了
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2019 07/13 12:17
這個數(shù)字是不是需要在利潤表上的收入項(其他業(yè)務(wù)收入、營業(yè)外收入等科目填上。這樣才能保證利潤總額的數(shù)字相符。)
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2019 07/13 12:22
你好,主營業(yè)務(wù)成本計入貸方不會導致報表不平
你需要去檢查你單位編制的資產(chǎn)負債表未分配利潤數(shù)據(jù),利潤表的主營業(yè)務(wù)成本,利潤總額數(shù)據(jù)是否有錯誤
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