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年末汇算清缴应走什么会计科目

2025-03-16 06:08:33

推荐回答（1个）

回答1：

应该分汇算清缴前和汇算清缴后,如公司为汇算清缴结束前则通过以前年度损益调整核算,即
补提时:
借:以前年度损益调整
贷:应交税费--应交所得税
缴纳时:
借:应交税费--应交所得税
贷:银行存款
结转利润分配
借:利润分配-未分配利润
盈余公积
贷:以前年度损益调整
如为汇算清缴后则调整本年度损益

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