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老師,我去年加工費(fèi)發(fā)票沒(méi)拿到,我暫估了,核算成本時(shí)都計(jì)入在內(nèi),現(xiàn)在發(fā)票拿到了,我要怎么調(diào)整,涉及以前年度損益嗎
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您好,您這個(gè)需要在匯算清繳那里 成本那里調(diào)增的
2020 05/14 09:31
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2020 05/14 09:33
但是都是如實(shí)發(fā)生,匯算還沒(méi)做,當(dāng)時(shí)發(fā)票沒(méi)拿到,現(xiàn)在都齊了,我還要調(diào)增嗎?
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2020 05/14 09:34
您好,如果在匯算清繳截止日前都已經(jīng)取得發(fā)票的,不需要調(diào)增
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2020 05/14 09:34
那我賬務(wù)處理要怎么處理
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2020 05/14 09:35
您好,先把暫估分錄紅沖,再根據(jù)發(fā)票入賬
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2020 05/14 09:36
如果涉及損益要用以前年度,其他正常入,是嗎
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2020 05/14 09:36
您好,是的,損益類用 以前年度損益調(diào)整代替
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