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我們?cè)谧庸鞠M(fèi)2萬(wàn)塊錢,我們掛成本,他們掛收入,那怎么在合并報(bào)表上怎么做抵消呢?
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稅劍法盾
金牌答疑老师
职称:法律職業(yè)資格(律師),注冊(cè)稅務(wù)師資格(稅務(wù)師),會(huì)計(jì)師-稅務(wù)會(huì)計(jì),會(huì)計(jì)領(lǐng)軍人才,法院陪審員
您好!合并抵銷分錄 ,集團(tuán)公司處理:
借:主營(yíng)業(yè)務(wù)收入
貸:主營(yíng)業(yè)務(wù)成本
2022 01/01 13:12
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2022 01/02 11:06
我們同時(shí)掛了其他應(yīng)付,對(duì)方掛了其他應(yīng)收,這個(gè)需不需要抵?
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2022 01/02 11:07
您好!需要做抵消分錄。
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2022 01/02 11:32
那如果母公司是借方是管理費(fèi)用2萬(wàn)貸方是其他應(yīng)付款2萬(wàn) ? ?子公司是借方是其他應(yīng)收款貸方是主營(yíng)業(yè)務(wù)收入和稅費(fèi)
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2022 01/02 11:32
這個(gè)抵消分錄怎么做呢
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2022 01/02 11:51
您好!道理同上,其他應(yīng)付沖其他應(yīng)收,收入沖費(fèi)用!
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