对合营企业年度所得税的汇算清缴,过去,我们往往只重视查账补税工作,忽视了辅导企业调账工作,致使部分企业将查出的应补税款列入下年度的成本费用,重新偷漏税款。因此,辅导企业调账,应是所得税汇算清缴工作的继续。本文谈谈有关调账业务的会计处理原则和方法。一、调账的会计处理原则按税法和会计制度规定,在所得税汇算清缴之后,查出上年度的问题应于今年调账,即记入今年账内,而不能记入上年度的账内,因为上年度的账已结账和转账。凡属会计处理错误,即违反税法和会计制度的规定多列当期成本费用或虚增当期利润,导致企业少 In the past, we often only paid attention to the work of checking and paying back taxes, neglecting the work of adjusting the account of the counseling enterprises, causing some enterprises to include the taxable expenses that should be found out into the costs and expenses of the next fiscal year and renewing the annual income tax of the joint ventures. Tax evasion. Therefore, counseling enterprises account adjustment should be the continuation of income tax settlement. This article talks about the principles and methods of accountant accounting business. First, the principle of accounting treatment of accounting According to tax law and accounting regulations, after the final settlement of income tax, the problems identified in the previous year should be adjusted this year, which is credited to this year’s accounts, and can not be credited to the previous year’s accounts Within the last year because the account has been settled and transferred. Where an accounting error, that is, violations of the provisions of tax law and accounting system more than the current cost of the column or inflated the current profits, leading to less business