A: The balance sheet was completed before the income tax was settled. According to the final account balance, it has nothing to do with income tax settlement. At the time of final settlement, the balance sheet is adjusted, but the account cannot be adjusted. In particular, some enterprises have binding accounting vouchers to declare enterprise income tax and value-added tax according to previous balance sheets, so the amounts must be consistent. The balance sheet has not been adjusted.

How to fill in the balance sheet

(1) Fill in the column according to the balance of general ledger accounts such as trading financial assets, short-term loans, notes payable and employee salaries payable, and directly fill in the column according to the balance of general ledger accounts such as trading financial assets, short-term loans, notes payable and employee salaries payable; Some items need to be filled in according to the ending balance of several general ledger accounts, such as monetary funds, which need to be filled in according to the total ending balance of three general ledger accounts: cash on hand, bank deposit and other monetary funds.

(2) Calculate and fill in the column according to the account balance of the subsidiary ledger. For example, for the accounts payable item, it needs to be filled in according to the ending credit balance of the related detailed accounts to which the accounts payable and prepayments belong, and for the accounts receivable item, it needs to be filled in according to the ending debit balance of the related detailed accounts to which the two accounts belong.

(3) According to the balance analysis and calculation of the general ledger account and the subsidiary ledger account. For example, the "long-term loan" project needs to be calculated and filled in according to the balance of the general ledger account minus the long-term loan amount that will expire within one year and the enterprise cannot independently extend the repayment obligation.

(4) Fill in the column according to the balance sheet of notes receivable, accounts receivable, long-term equity investment, construction in progress and other related accounts minus the net balance of their allowance accounts. Fixed assets should be filled in according to the ending balance of notes receivable, accounts receivable, long-term equity investment and construction in progress minus the balance of bad debt reserve, impairment reserve for long-term equity investment and impairment reserve for construction in progress. It should be filled in according to the ending balance of "fixed assets" minus the balance of "accumulated depreciation" and "fixed assets impairment reserve"; "Intangible assets" shall be filled in according to the ending balance of "intangible assets" minus the balance of "accumulated amortization" and "provision for impairment of intangible assets".

(5) Make a comprehensive analysis by using the above-mentioned filling methods, such as analyzing and summarizing the ending balances of general ledger accounts such as raw materials, materials entrusted for processing, turnover materials, materials procurement, materials in transit, goods delivered and material cost variance in the balance sheet.

Unless otherwise specified, taxpayers shall submit the annual enterprise income tax return and other relevant materials required by the tax authorities to the competent tax authorities within five months after the end of the tax year, and go through the tax liquidation procedures. Taxpayers who are unable to file tax returns on schedule due to force majeure (such as freezing disasters) may file deferred tax returns in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation. This means that the balance sheet can be adjusted at the final settlement.