计提税金时少提怎样做会计分录-天气预报

天气预报 > 其他 > 计提税金时少提怎样做会计分录

计提税金时少提怎样做会计分录

更新时间： 2020-10-22 00:00:00

少计提增值税，现在要补提增值税，之前少算增值税，是指本应该属于增值税的，却记到主营业务收入里，因此从主营业务收入中再扣除增值税。

交企业所得税时，发现少算增值税，即：

借：应交税法、应交增值税和已交增值税；贷：银行存款，帐上体现的是应交税法，应交增值税是借方。

因此，要补提增值税，即：

借：商品销售收入，是指现在帐上借方余额；贷：应交税费和应交增值税，是指现在帐上借方余额。

关键词：计提税金怎样计分

计提税金时少提怎样做会计分录相关经验

天气预报

最新推荐

页面:/news/view-535399/ | 耗时:1.0183 s | 内存:2.11 MB | 查询:4 | 缓存读取:3 写入:0 | 加载文件:25
select * from tbl_Articles WHERE ArticleID=535399 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=535399 LIMIT 0,1
select * from tbl_Articles_sphinx where id=535399 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1131191,1077523,221936,1124117,1129993,1099033,1463424,1114116,1945320,148337,1123769,1096993,1847649,1954499,343184,2685877,1085947,2074948,1106076,1067337,1088750,1090034,2854152,1306964,402282,2731377,2258127,1394750,2703499,254995) ORDER BY field (ArticleID,1131191,1077523,221936,1124117,1129993,1099033,1463424,1114116,1945320,148337,1123769,1096993,1847649,1954499,343184,2685877,1085947,2074948,1106076,1067337,1088750,1090034,2854152,1306964,402282,2731377,2258127,1394750,2703499,254995)