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去年有給員工租房的房租費(fèi),當(dāng)時房東說不能開票,就沒有借其他應(yīng)收款,今年房東說可以補(bǔ)去年發(fā)票,今年收到去年的房租發(fā)票怎么入賬。
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借以前年度損益調(diào)整
貸應(yīng)付職工薪酬,福利費(fèi)
借應(yīng)付職工薪酬,福利費(fèi)
貸其他應(yīng)收款。
2022 02/24 16:07
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郭老師 
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2022 02/24 16:08
福利費(fèi)按工資的14%抵扣所得稅。
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2022 02/24 16:11
去年是借: 員工房租費(fèi),貸:應(yīng)付職工薪酬/福利費(fèi),借:應(yīng)付職工薪酬/福利費(fèi),貸銀行存款
FAILED
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2022 02/24 16:12
去年沒收到發(fā)票是不是要調(diào)增企業(yè)所得稅
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2022 02/24 16:12
今年收到發(fā)票抵不了去年的吧
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郭老師 
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2022 02/24 16:13
可以的,匯算清交可以抵扣的。
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郭老師 
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2022 02/24 16:13
按工資的14%抵扣去年的工資合計。
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2022 02/24 16:14
我今年做一筆這個分錄就可以是吧!借以前年度損益調(diào)整
貸應(yīng)付職工薪酬,福利費(fèi)
借應(yīng)付職工薪酬,福利費(fèi)
貸其他應(yīng)收款。
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郭老師 
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2022 02/24 16:15
可以的,可以這么做的。
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