问题已解决
老師好,請(qǐng)問(wèn)專項(xiàng)儲(chǔ)備的余額一般在貸方,如果月底時(shí)余額在借方,需要補(bǔ)提專項(xiàng)儲(chǔ)備還是直接將余額入成本呢?
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你好,專項(xiàng)儲(chǔ)備余額在借方,需要補(bǔ)提專項(xiàng)儲(chǔ)備。
2019 05/16 10:45
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2019 05/16 10:50
月底專項(xiàng)儲(chǔ)備有貸方余額需要結(jié)轉(zhuǎn)嗎?如果月底不需要結(jié)轉(zhuǎn),那每年年底要不要結(jié)轉(zhuǎn)呢?如果年底需要結(jié)轉(zhuǎn),怎么操作呢?謝謝老師。
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2019 05/16 10:53
你好,不需要結(jié)轉(zhuǎn),如果有的話說(shuō)明就是可以使用的金額。
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2019 05/16 10:57
也就是說(shuō)不管月底還是年底,專項(xiàng)儲(chǔ)備的科目余額都不用結(jié)轉(zhuǎn),一旦余額跑借方了就補(bǔ)提,是這樣理解嗎?
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2019 05/16 11:00
你好,應(yīng)該是這樣的。你應(yīng)該定期就需要計(jì)提專項(xiàng)儲(chǔ)備,不是到了借方就補(bǔ)提。
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