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上月未计提税金本月怎么做分录
更新时间: 2020-07-02 00:00:00  

上月已经向税务机关报税,只是在向税务机关报税后没有计提税金,没有编写分录,则在本月月初缴纳税金后补提税金,编写分录,分录内容如下,借方记“应交税费”科目,数额为缴纳税金的实际数额,贷方记“银行存款”科目,数额为缴纳税金的实际数额。

关键词: 上月 计提 税金 本月 怎么

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