问题已解决
老師你好,有一張15年的成品油專票需要做進(jìn)項稅額轉(zhuǎn)出,金額是125757.26元,稅額是21378.74元,稅額已轉(zhuǎn)出繳稅,稅局要求做成本轉(zhuǎn)出,再更正申報,記賬憑證怎么做一級科目,二級科目三級科目



你好!
借主營業(yè)務(wù)成本(如果跨年記入利潤分配…未分配利潤)
貸應(yīng)交稅費…應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出)
2022 03/21 16:23

蔣飛老師 

2022 03/21 16:25
計提所得稅
借所得稅費用(如果跨年,記入利潤分配…未分配利潤)
貸應(yīng)交稅費…企業(yè)所得稅

蔣飛老師 

2022 03/21 16:25
交納
借應(yīng)交稅費…應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出)
應(yīng)交稅費…企業(yè)所得稅
貸銀行存款
