问题已解决
本年利潤是負(fù)值,年底還需要繳納企業(yè)所得稅嗎?
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你好,本年利潤是負(fù)值,年底不需要繳納企業(yè)所得稅
2021 01/14 10:59
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84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 01/14 11:01
意思就是屬于虧損,也不需要結(jié)轉(zhuǎn)未分配利潤是嗎
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 01/14 11:02
虧損,需要結(jié)轉(zhuǎn)未分配利潤
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/14 11:02
怎么結(jié)轉(zhuǎn)呢
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:02
年度終了,企業(yè)應(yīng)將全年實(shí)現(xiàn)的凈利潤,自“本年利潤”賬戶轉(zhuǎn)入“利潤分配”賬戶。
1、如為盈利
借:本年利潤,
貸:利潤分配——未分配利潤
2、如為虧損
借:利潤分配——未分配利潤
貸:本年利潤
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 01/14 11:03
好的,老師虧損情況下還需要做別的賬務(wù)處理嗎
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:06
如為虧損
借:利潤分配——未分配利潤
貸:本年利潤
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/14 11:09
老師,12月份有張發(fā)票沒收到做了暫估入庫,有什么影響嗎
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:10
12月份的發(fā)票需要入賬的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/14 11:11
可是現(xiàn)在已經(jīng)一月份了,請問怎么處理呢
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:11
計(jì)入1月份,涉及損益的,計(jì)入以前年度損益調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 01/14 11:13
虧損情況下,年末結(jié)轉(zhuǎn)損益時(shí),利潤分配-未分配利潤。金額怎么算出來呢
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:14
把本年利潤的金額全部結(jié)轉(zhuǎn)完
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/14 11:15
什么意思呢?具體怎么計(jì)算
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:16
借:利潤分配——未分配利潤
貸:本年利潤
最后本年利潤是0
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785008 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/14 11:17
為什么我虧損情況下算出來是負(fù)值
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/14 11:18
虧損情況下本年利潤算出來是負(fù)值
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