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請(qǐng)問老師,去年小規(guī)模未達(dá)起征點(diǎn)增值稅結(jié)轉(zhuǎn)到營(yíng)業(yè)外收入,多結(jié)轉(zhuǎn)了10元,今年怎么調(diào)整?
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借:未分配利潤(rùn) 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅
2023 05/27 09:51
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2023 05/27 10:27
老師,營(yíng)業(yè)外收入科目不用體現(xiàn)嗎?
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2023 05/27 10:28
營(yíng)業(yè)外收入科目不用體現(xiàn),調(diào)整的是去年損益。匯算時(shí)按調(diào)整后的金額申報(bào)
若已經(jīng)匯算了,可借營(yíng)業(yè)外收入
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2023 05/27 10:32
老師,去年利潤(rùn)為負(fù),結(jié)轉(zhuǎn)年利潤(rùn)是在借方的,今年還放借方?
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2023 05/27 10:44
借:未分配利潤(rùn) 貸:本年利潤(rùn)
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2023 05/27 10:48
謝謝老師!已經(jīng)匯算清繳了,那么借營(yíng)業(yè)外收入,貸應(yīng)繳稅費(fèi)—應(yīng)繳增值稅,就可以是吧
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2023 05/27 10:57
已經(jīng)匯算清繳了, 借營(yíng)業(yè)外收入,貸應(yīng)繳稅費(fèi)—應(yīng)繳增值稅,就可以
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2023 05/27 10:58
謝謝老師!
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2023 05/27 11:00
不用謝,有幫到你就好。請(qǐng)五星好評(píng)!
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