问题已解决
老師,請問下,事業(yè)單位的固定資產(chǎn)跨年補提折舊該怎么做會計分錄?無形資產(chǎn)可以跨年補提攤銷嗎?該怎么做呢?
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你好!
1.補提折舊
借累計盈余
貸固定資產(chǎn)累計折舊
2.補提攤銷
借累計盈余
貸無形資產(chǎn)累計攤銷
2020 07/17 11:45
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2020 07/17 11:50
老師,跨年了不需要放到調(diào)整以前年度調(diào)整損益對吧?和企業(yè)不太一樣
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2020 07/17 11:52
累計盈余就相當于企業(yè)的以前年度調(diào)整損益調(diào)整,對吧
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蔣飛老師 
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2020 07/17 11:58
累計盈余就相當于企業(yè)的以前年度調(diào)整損益調(diào)整,對吧
…是的,你的理解很對
(這題可以直接記入累計盈余的)
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