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老師 我們?nèi)ツ觐A(yù)付了順豐幾萬(wàn)費(fèi)用,做了預(yù)付賬款,收到發(fā)票后忘了入賬,可不可以在今年入賬沖掉預(yù)付賬款
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可以的,可以今年入賬的
2019 09/27 14:17
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2019 09/27 14:18
去年做的 借:預(yù)付賬款 貸:銀行存款
今年 借:銷(xiāo)售費(fèi)用 貸:預(yù)付賬款
發(fā)票是去年的發(fā)票 是這樣嗎?老師
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2019 09/27 14:19
是的,是這樣入賬的
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2019 09/27 14:25
不用以前年度損益調(diào)整科目調(diào)整嗎?
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2019 09/27 14:27
金額不大,可以不用以前年度損益調(diào)整科目
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2019 09/27 14:28
一共20w吧
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2019 09/27 14:29
那要用以前年度損益調(diào)整科目
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2019 09/27 14:38
老師 還有一筆費(fèi)用也是去年的專(zhuān)票,我們今年認(rèn)證的,那我們?nèi)胭~今年,還需要以前年度損益調(diào)整科目嗎
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2019 09/27 14:39
金額不大的,不建議計(jì)入以前年度損益調(diào)整科目
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2019 09/27 14:40
就直接入賬今年,抵扣今年所得稅是吧
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2019 09/27 14:41
可以的,可以抵扣所得稅
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