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问:某公司2008年的年报已于2009年3月31日经管理层批准报出,所得税汇算清缴在2009年5月进行,发现需调增或调减应缴所得税,此业务属于资产负债表日后事项还是会计差错?怎么进行账务处理?
Q: The annual report of a company in 2008 was reported on March 31, 2009 with the approval of management. The settlement of income tax was carried out in May 2009 and it was found that the income tax should be increased or decreased, which is an asset After the balance sheet events or accounting errors? How to deal with accounts?