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補(bǔ)交以前年度的增值稅,所得稅及滯納金怎么寫會(huì)計(jì)分錄,使用的是小企業(yè)會(huì)計(jì)準(zhǔn)則
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
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![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
您好,這個(gè)的話? 接 應(yīng)交稅費(fèi) 所得稅? 增值稅? 營(yíng)業(yè)外支出? 貸方銀行存款
2023 10/18 16:58
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/18 17:00
應(yīng)交稅費(fèi)結(jié)轉(zhuǎn)呢
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/18 17:03
那個(gè)的話,是可以結(jié)轉(zhuǎn)到未分配利潤(rùn)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/18 17:10
好,補(bǔ)繳的附加稅呢
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/18 17:11
那個(gè)附加稅是直接計(jì)入未分配利潤(rùn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/18 17:15
做到當(dāng)期的營(yíng)業(yè)稅金及附加可以嗎
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/18 17:22
嗯對(duì),這個(gè)是可以的哈
![](/wenda/img/newWd/sysp_btn_eye.png)