问题已解决
想請問一下老師,審計調(diào)整比如下面的分錄,我還需要將他們分別轉入以前年度損益調(diào)整嗎?他們的調(diào)整不影響利潤但是是不同的二級科目,想請教一下老師
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你好!如果是調(diào)整以前的就用以前年度損益調(diào)整:
借:以前年度損益調(diào)整-環(huán)保費 13275.87
借:以前監(jiān)督損益調(diào)整-辦公費 -13275.87
2019 08/22 14:58
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2019 08/22 15:06
老師,我這樣調(diào)可以嗎?第一個圖片是什么要求調(diào)的分錄,第二個是我自己調(diào)整后的。感覺老師的分錄我有點不能理解
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2019 08/22 15:07
第一張是審計出的。
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2019 08/22 15:09
老師的意思如果是去年的,就不要再寫出正確的分錄,直接進以前年度損益是嗎?
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2019 08/22 15:11
第一個圖是二級明細科目錯誤,所以調(diào)整,因為這個是以前年度損益調(diào)整,而且是二級明細科目調(diào)整,所以不通過管理費用調(diào)整,我上面的分錄這樣調(diào)整不會增加費用的發(fā)生額,
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2019 08/22 15:15
明白了,也就是我這里直接做一筆您這樣的分錄就可以了。也不需要再把正確分錄寫一遍再去調(diào),多此一舉。
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2019 08/22 15:18
可是老師我們一直沒有做以前年度損益調(diào)整下面的二級科目,我現(xiàn)在加合適嗎
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2019 08/22 15:28
可以直接增加二級明細科目
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2019 08/22 15:35
老師,二級科目錯的,就按老師這樣調(diào),那像在建工程這樣的第一筆分錄,476100.38,我這樣調(diào)是對的吧。
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2019 08/22 15:38
應該是
借:在建工程 476100.38
貸:以前年度損益調(diào)整-辦公費476100.38
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2019 08/22 15:42
噢噢,原來是這樣。那這樣的話也就都不涉及到費用了,是嗎
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2019 08/22 15:44
因為是跨年了,涉及到調(diào)整收入成本費用的科目都用“以前年度損益調(diào)整”反應,
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