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老師,暫估在匯算清繳沒(méi)有取得發(fā)票,怎么調(diào)增,具體賬務(wù)又是怎么做呢
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你好!這個(gè)你具體暫估的時(shí)候,如何做的憑證?
2024 05/22 18:48
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2024 05/23 11:08
借:庫(kù)存商品_貸:應(yīng)付賬款暫估但是沒(méi)有發(fā)票回來(lái)了
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2024 05/23 11:13
你好,你這個(gè)做紅字分錄沖減
然后在納稅調(diào)整明細(xì)表扣除內(nèi)其他里面填寫。
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2024 05/23 12:23
明白了,還有個(gè)問(wèn)題,假如2023年匯算清繳需要繳納,那需要回到2023年的賬計(jì)提嗎
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2024 05/23 13:24
你好不需要的,在以前年度損益調(diào)整。和匯算清繳的表格里面就可以了
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2024 05/23 13:32
在2024年做這筆分錄,借以前年度權(quán)益調(diào)整,貸應(yīng)交稅費(fèi)應(yīng)交所得稅,這樣嗎
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2024 05/23 13:33
你好,可以的,可以這樣子。
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2024 05/23 14:05
這個(gè)以前年度損益調(diào)整影響是去年的利潤(rùn)還是今年的呢
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2024 05/23 14:08
你好!這個(gè)是影響以前的了
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2024 05/23 15:51
假如說(shuō)忘記計(jì)提去年的所得稅或者費(fèi)用,借方都是用這個(gè)以前年度損益調(diào)整嗎
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2024 05/23 15:51
你好,是的,損益類的科目都用這個(gè)。
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2024 05/23 16:00
老師,暫估庫(kù)存商品結(jié)轉(zhuǎn)完了,調(diào)增匯算清繳后,紅沖的話庫(kù)存是負(fù)數(shù),怎么辦
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2024 05/23 16:04
你好!你這個(gè)應(yīng)該更正借庫(kù)存商品 貸以前年度損益調(diào)整
沖減結(jié)轉(zhuǎn)主營(yíng)業(yè)務(wù)成本的金額
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2024 05/23 16:19
然后再借主營(yíng)業(yè)務(wù)成本,貸庫(kù)存商品嗎
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2024 05/23 16:20
你好!你好不是。這個(gè)就是沖減庫(kù)存商品的。
只是主營(yíng)業(yè)務(wù)成本用以前年度損益調(diào)整來(lái)代替了。
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2024 05/23 16:23
可以寫一下分錄嗎,應(yīng)付賬款暫估不平啊
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2024 05/23 16:28
你好!你借借庫(kù)存商品 貸以前年度損益調(diào)整
然后借應(yīng)付賬款 貸庫(kù)存商品
就是2筆分錄都沖減
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2024 05/23 16:37
好的,太感謝了
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2024 05/23 16:42
你好!不用客氣的了
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