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發(fā)現(xiàn)上一年錯(cuò)將營業(yè)外收入計(jì)入其他業(yè)務(wù)收入,賬務(wù)該怎么處理 發(fā)現(xiàn)上年一筆沖銷憑證,少?zèng)_銷了金額怎么辦
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你好,原來是咋寫的分錄
2020 03/10 08:45
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2020 03/10 08:50
第一筆錯(cuò)記其他收入是:
借:固定資產(chǎn)清理
貸:其他業(yè)務(wù)收入
第二筆是:
借:銀行存款(紅字)
貸:主營業(yè)務(wù)收入(紅字)
實(shí)際第一筆應(yīng)該計(jì)入營業(yè)外收入,第二筆應(yīng)沖銷20000,實(shí)際只沖銷了2000
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2020 03/10 08:59
當(dāng)時(shí)你其他業(yè)務(wù)收入 沒有交增值稅吧 那直接借 以前年度損益 調(diào)整 -營業(yè)外收入 貸以前年度損益 調(diào)整-其他業(yè)務(wù)收入
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2020 03/10 09:24
都是藍(lán)字嗎
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2020 03/10 09:35
你好,是的,都是藍(lán)字的
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2020 03/10 09:39
那還要不要做一筆借:利潤分配 貸:以前年度損益調(diào)整呢?
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2020 03/10 09:51
你好,上面借貸是相等的 以前年度損益調(diào)整 科目為0 所以不用再結(jié)轉(zhuǎn)
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2020 03/10 09:53
營業(yè)外收入錯(cuò)記成其他業(yè)務(wù)收入
借:以前年度損益調(diào)整-營業(yè)外收入
貸:以前年度損益調(diào)整-其他業(yè)務(wù)收入
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2020 03/10 09:53
這樣子對(duì)嗎?
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2020 03/10 10:03
是的就是這樣的分錄 就可以了
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2020 03/10 10:05
那上一年度本來應(yīng)沖銷主營業(yè)務(wù)收入20000,記入應(yīng)收賬款,結(jié)果只沖銷了2000,該怎么做賬務(wù)調(diào)整呢?
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2020 03/10 10:17
上面調(diào)整分錄 寫了 調(diào)整差18000
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2020 03/10 10:19
這個(gè)差額不是應(yīng)該記入應(yīng)收賬款嗎?那怎么還是這個(gè)分錄呢?
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2020 03/10 10:25
因?yàn)槟闵厦娌皇菃渭兊挠涘e(cuò)了一個(gè)科目嗎?所以直接更正科目
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2020 03/10 10:25
因?yàn)槟闵厦鏇]有說我收沒有收到賬款,而且你原來從也是直接充的其他收入
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2020 03/10 10:45
好的,謝謝老師
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2020 03/10 10:48
不客氣,如果您這個(gè)問題已經(jīng)解決, 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。不清楚的還可以繼續(xù) 追問!!
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