免费的哦~ 难处理的会计分录（Free Oh ~ hard to deal with accounting entries）.docVIP

免费的哦~ 难处理的会计分录（Free Oh ~ hard to deal with accounting entries） (transfer) some commonly used accounting items which are difficult to handle Note: according to the personal experience, summarizes some commonly encountered in the accounting of the accounting problems, there is the wrong place please friends advice, to help you feel it, please with palm, oh, a joke, dont mind! 1 how to set up the financial statements in the subsidy income The company received Jizhengjitui, refunds, refund of value-added tax, the current accounting regulations, should be through the subsidy to reflect the accounting subjects. The subject of income subsidy is the income statement, and the economic activities reflected in this account are only reflected in the income statement, and there is no balance at the end of the term. No income items in the income statement are reflected in the other business profits project. 2 be examined by the tax bureau, and the income tax should be paid (1) adjust the income tax payable Profit and loss adjustment for the previous year Credit: tax payable - income tax payable (2) transfer the balance of the previous years profit and loss adjustment into the distribution of profits Borrow: profit distribution - undistributed profit Adjustment of profit and loss for the previous year (3) when taxes are paid Tax payable: income tax should be paid Credit: bank deposits Before the annual Zhabu of enterprise income tax in the preparation of the income statement, reflected by the prior year adjustment project. 3, promotion of accounts processing problems Some of the goods according to the purchase price to the consumer in the promotion gift Small-scale taxpayer: By: non operating expenses Commodity in stock Tax payable - VAT should be paid 4, the purchase of goods before receipt, payment, or after the invoice did not arrive at the accounts processing problems Borrow: raw material Credit: payable: provisional estimate payable The scarlet letter is written off at the be