当前位置:财税问题 >
實(shí)務(wù)
问题已解决
去年獎金計提了87萬,實(shí)際發(fā)放了85萬,剩下的不發(fā)了,今年怎么處理剩下的2萬,怎么入賬?



同學(xué)你好,你們是小企業(yè)會計準(zhǔn)則還是會計準(zhǔn)則?
2024 02/28 09:23

84785015 

2024 02/28 09:24
企業(yè)會計準(zhǔn)則

84785015 

2024 02/28 09:24
沖減不發(fā)的那部分怎么做分錄?

王曉曉老師 

2024 02/28 09:25
那就借:以前年度損益調(diào)整2貸:應(yīng)付職工薪酬-年終獎2
借:利潤分配-未分配利潤2貸:以前年度損益調(diào)整2

84785015 

2024 02/28 09:38
應(yīng)付沒發(fā)的部分,就在貸方啊

王曉曉老師 

2024 02/28 09:41
第一個分錄是紅字

王曉曉老師 

2024 02/28 09:43
第二個分錄你要注意你的報表取數(shù)規(guī)則,看是紅字,還是換下借貸方
