補(bǔ)繳所得稅的會(huì)計(jì)分錄怎么做?

補(bǔ)繳所得稅的會(huì)計(jì)分錄怎么做?答:補(bǔ)繳所得稅的賬務(wù)處理如下所示:借:之前年度損益調(diào)整-調(diào)節(jié)本年利潤(rùn)貸:應(yīng)交稅金-應(yīng)繳所得稅一般需要交罰款和稅款滯納金貸款利息,會(huì)計(jì)分錄如下所示:借:之前年度損益調(diào)整-調(diào)節(jié)營(yíng)業(yè)外收...