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在实际工作中,企业根据上级机关对上年财务情况的审查意见调整有关帐户和财务决算的年初数或上年数,是根据“利润分配——上年利润词整”为调整依据。假定某实行利改税的大中型企业(不交调节税)在年初收到税务机关对上年度所得税汇算清交的审查意见,要求企业将原在“企业管理费”列支的2万元设备购置费改在“专用基金”列支,企业应作以下分录并调整会计报表。 1.将原在“企业管理费”列支的2万元冲转“专用基金”科目:借:专用基金——更新改造资金20,000元;贷:利润分配—上年利润调整20,000元。 2.按规定计算出少交所得税(税率55％)和企业留利:借:利润分配——上年利润调整20,000元;贷:应交税金——应交所得税11,000元,贷:专用基金——(有关明细)9,000元。上述事项处理,给报表调整带来两个问题: (1)企业按照上述会计处理事项,需要对本年会计
In actual work, the adjustment of the relevant accounts and financial statements at the beginning of the year or the number of previous years based on the examination opinions of the higher authorities on the financial situation of the previous year is based on the adjustment of “profit distribution - word of profit of the previous year”. Assume that a large and medium-sized enterprise (without adjustment tax) implementing profit-and-tax reforms received the taxation authority’s review opinions on the settlement and payment of income tax in the previous year at the beginning of the year, requiring the enterprise to pay 20,000 yuan in the original “business management fee”. The equipment purchase fee was changed to the “dedicated fund”, and the company should make the following entries and adjust the accounting statements. 1. Transfer 20,000 yuan originally spent on “enterprise management fee” to “special fund” subject: borrow: special fund—renovation capital 20,000 yuan; loan: profit distribution—profit 20,000 yuan in the previous year. 2. Calculate the less payable income tax (tax rate 55%) and corporate profit distribution according to regulations: Borrowing: profit distribution - profit adjustment of 20,000 yuan in the previous year; loan: tax payable - payable income tax of 11,000 yuan, loan: special fund - - (relevant details) 9,000 yuan. Dealing with the above issues brings two problems to the adjustment of the statements: (1) The enterprise needs accounting for the current year in accordance with the above accounting matters.