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資產(chǎn)負(fù)債表的未分配利潤(rùn)期末數(shù)減去期初數(shù)等于利潤(rùn)表的本年累計(jì)數(shù)嗎?
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正常來(lái)說(shuō)應(yīng)該是相等的
2024 01/11 10:54
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2024 01/11 10:56
但是我現(xiàn)在就是在利潤(rùn)表上加上了年初未分配利潤(rùn)、可供分配利潤(rùn)、提取盈余公積、股東分配利潤(rùn)這幾個(gè)報(bào)表項(xiàng)目,現(xiàn)在的利潤(rùn)表上的邏輯是年初未分配利潤(rùn)加上本年利潤(rùn)累計(jì)數(shù)減去提取盈余公積數(shù)減去分配給股東的利潤(rùn)等于期末數(shù),這樣的話可以嗎
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2024 01/11 10:56
因?yàn)槟阌羞^(guò)調(diào)整,所以不相等的話也沒(méi)問(wèn)題
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2024 01/11 10:57
沒(méi)有調(diào)整,就是提取了盈余公積和分配給股東利潤(rùn)
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2024 01/11 10:57
這樣的話資產(chǎn)負(fù)債表的期末數(shù)減去期初數(shù)就不等于利潤(rùn)表本年累計(jì)數(shù)了嗎
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2024 01/11 10:58
對(duì),因?yàn)槟阏{(diào)整過(guò)了,所以就不會(huì)一致的
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2024 01/11 11:08
這樣的話就需要減去調(diào)整的數(shù)才等于期末數(shù)?
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2024 01/11 11:10
對(duì),減去調(diào)整的就不一樣了
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2024 01/11 11:12
但是我看做的憑證里面未分配利潤(rùn)-提前盈余公積這個(gè)明細(xì)科目的余額是零,發(fā)生額借貸方一致,這樣在未分配利潤(rùn)一級(jí)科目來(lái)看的話沒(méi)有變化啊
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2024 01/11 11:13
那你看看有沒(méi)有其他調(diào)整的事項(xiàng),比如說(shuō)調(diào)整沒(méi)調(diào)過(guò)調(diào)整過(guò)未分配利潤(rùn)
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2024 01/11 11:14
沒(méi)有其他調(diào)整項(xiàng),我現(xiàn)在糾結(jié)的就是他現(xiàn)在一借一貸都抵銷了,對(duì)未分配利潤(rùn)沒(méi)有影響,這種做賬憑證對(duì)嗎
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2024 01/11 11:15
對(duì)你這么做肯定是沒(méi)有問(wèn)題的
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2024 01/11 11:19
那現(xiàn)在就是利潤(rùn)分配--未分配利潤(rùn)減少了相關(guān)的金額,那么是不是也就是相當(dāng)于調(diào)增了未分配利潤(rùn)數(shù)據(jù),那么未分配利潤(rùn)的期末數(shù)減去期初數(shù)確實(shí)就不等于利潤(rùn)表本年利潤(rùn)的本年累計(jì)數(shù)了呢?我這樣理解對(duì)嗎
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2024 01/11 11:20
我覺(jué)得你這么理解是沒(méi)有問(wèn)題的
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