当前位置:财税问题 >
實(shí)務(wù)
问题已解决
去年的費(fèi)用沒(méi)做賬沒(méi)報(bào)銷(xiāo),今年不直接入賬的話,怎么做賬,匯算清繳需要調(diào)節(jié)嗎?



您好,可以在今年借以前年度損益調(diào)整,貸其他應(yīng)付款
2022 01/29 13:48

84784991 

2022 01/29 13:50
匯算清繳用調(diào)整嗎?

小林老師 

2022 01/29 13:53
您好,您調(diào)整去年的會(huì)計(jì)報(bào)表,匯算清繳不需要調(diào)整了

84784991 

2022 01/29 13:55
我去年的企業(yè)所得稅預(yù)繳申報(bào)表還有財(cái)務(wù)報(bào)表我都已經(jīng)報(bào)完了,匯算清繳怎么調(diào)節(jié)

小林老師 

2022 01/29 14:16
您好,匯算清繳按最終金額處理,報(bào)表也是可以調(diào)整的

84784991 

2022 01/29 14:18
報(bào)表怎么調(diào)整呢?都能調(diào)整哪個(gè)報(bào)表,預(yù)繳企業(yè)所得稅跟匯算清繳報(bào)表不一樣可以嗎?

小林老師 

2022 01/29 14:24
您好,因?yàn)榇文暧靡郧澳甓葥p益調(diào)整,即視同調(diào)整當(dāng)年的報(bào)表相關(guān)科目,可以不一樣

84784991 

2022 01/29 14:26
我們之前有應(yīng)收賬款收不回來(lái)的,現(xiàn)在跨年我應(yīng)該怎么處理呢?匯算清繳怎么處理呢?

小林老師 

2022 01/29 14:38
您好,若對(duì)方注銷(xiāo)或吊銷(xiāo),您可以通過(guò)A105090稅前扣除,否則不能稅前扣除

84784991 

2022 01/29 14:42
這些錢(qián)肯定收不回來(lái)了,他們不注銷(xiāo)也不吊銷(xiāo),我們要注銷(xiāo)公司

小林老師 

2022 01/29 14:43
您好,那您核銷(xiāo)應(yīng)收賬款稅前沒(méi)法扣除
