企业对涉及需要调整上年利润,补交税利问题,究应怎样正确进行会计处理,目前存在着见解不同、方法各异的情况,在实践中有如下几种调帐方法: 第一种是将需要调整增加的上年利润,借(增)记有关科目,贷(增)记“应交税金——应交所得税、应交调节税”、“专用基金”等科目。上缴时:借(减)记“应交税金”科目,贷(减)记“银行存款”科目。 Businesses are involved in the need to adjust the profits of the previous year, to pay taxes and profits, how should the correct accounting treatment, there are different opinions and methods in different situations, in practice there are several ways to adjust the account: The first is Need to adjust the increase in profits in the previous year, by (increased) to record the relevant subjects, credit (increase) recorded “payable taxes - payable income tax, payable adjustment tax”, “dedicated funds” and other subjects. At the time of turn-in: Borrow (reduce) note the “tax payable” subject and credit (deduct) the “bank deposit” title.