Do you want to adjust the account for the adjustment and increase of final settlement?

1. There is no need to adjust detailed items (such as business entertainment expenses, accumulated depreciation, etc.) for the adjustment of income tax settlement, because it is only caused by the inconsistency between the financial system and the tax law. It is added according to the tax law, so there is no need to adjust the detailed account.

2. The increase in income tax expenses, if not mentioned in previous years, is to adjust undistributed profits. The entries are as follows:

A. Prepayment (based on the difference between accrual and actual payment)

Debit: previous year's profit and loss adjustment

Taxes payable on loans-enterprise income tax

B. Bank deduction:

Borrow: Taxes payable-enterprise income tax

Loans: bank deposits

C3。 Carry forward the previous year's profit and loss adjustment (there is no balance in this account after carrying forward, and this entry is also the undistributed profit at the beginning of the adjustment calculated by our book).

Debit: Profit Distribution-Undistributed Profit

Credit: adjustment of profit and loss in previous years

D if there is surplus reserve, it needs to be adjusted.