问题已解决
老師,您好!我是行政事業(yè)單位,年底要做決算了,應(yīng)付職工薪酬中的個(gè)人部分變成了負(fù)數(shù),請(qǐng)問(wèn)可以調(diào)到別的科目嗎?應(yīng)該怎么調(diào)?



你可以將你的科目余額拍照看一下,是什么項(xiàng)目導(dǎo)致負(fù)數(shù)嗎
2021 01/06 13:17

84785005 

2021 01/06 13:58
是個(gè)人應(yīng)繳養(yǎng)老保險(xiǎn)部分,因?yàn)閺墓べY中扣個(gè)人應(yīng)繳養(yǎng)老少扣了0.46。所以變成負(fù)數(shù)了

朱聽武老師 

2021 01/06 14:01
下個(gè)月再多扣這個(gè)人0.46元,或者直接負(fù)數(shù)余額調(diào)平計(jì)入費(fèi)用

84785005 

2021 01/06 14:25
現(xiàn)在要做2020年1--12月的決算,應(yīng)該怎么調(diào)平呢?

朱聽武老師 

2021 01/06 14:31
決算不是等決算完,按照隨后審計(jì)審定的數(shù)據(jù)一次性調(diào)整12月份的賬嗎。如果要改未審數(shù)據(jù)就反結(jié)賬去調(diào)。還不如一次性調(diào),最后按照審計(jì)后的數(shù)據(jù)調(diào)整后上報(bào)

84785005 

2021 01/06 14:36
現(xiàn)在就是想把這個(gè)負(fù)的0.46調(diào)平,再做決算,直接調(diào)成費(fèi)用可以嗎?或者調(diào)到其他應(yīng)收款可以嗎?

朱聽武老師 

2021 01/06 19:51
可以直接調(diào)費(fèi)用,數(shù)據(jù)很小,不影響重要性水平
