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(五十一)、企业自查或税局检查需补交所得税的核算分录
1、调整应交企业所得税
借:以前年度损益调整
贷:应交税金--应交企业所得税
2、结转“以前年度损益调整”科目余额
借:利润分配--未分配利润
贷:以前年度损益调整
3、补交企业所得税款
借:应交税金--应交企业所得税
贷:银行存款
1、调整应交企业所得税
借:以前年度损益调整
贷:应交税金--应交企业所得税
2、结转“以前年度损益调整”科目余额
借:利润分配--未分配利润
贷:以前年度损益调整
3、补交企业所得税款
借:应交税金--应交企业所得税
贷:银行存款
6天前2024-06-21
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