早上一上班，征管科便来了一位“不速之客”，来人是机械厂的会计小张。昨天稽查局对他们厂1999年度企业所得税缴纳情况进行汇算检查，发现该厂账务处理错误，未把产品销售费用和业务招待费记入管理费用，导致业务招待费超过规定的标准，被责令补税并加收滞纳金和罚款。小张找? A morning work, the collection section will come to an “uninvited guest”, 来人 is a mechanical Zhang Zhang accounting. Yesterday, the inspection bureau examined the payment of their corporate income tax in 1999 and found that the factory did not record the sales expenses and business entertainment expenses into the management expenses because of the mishandling of the accounts. As a result, the business entertainment expenses exceeded the prescribed standard and was ordered Taxes plus late fees and fines. Zhang find?