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纳税检查调整缴交增值税 如何做会计分录？？
释义
纳税检查调整缴交增值税 如何做会计分录？？执行企业会计准则的，纳税检查补交增值税做会计分录：1、计提借：以前年度损益调整贷：应交税费--增值税检查调整2、查补转出 借：应交税费--增值税检查调整贷：应交税费--未交增值税3、补交增值税借：应交税费--未交增值税贷：银行存款4、结转损益调整借：利润分配--未分配利润贷：以前年度损益调整这样说理解吗？
该内容由 杨振军律师 和 律说律答 共创回答
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更新时间：2026/6/21 16:36:27