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老師,我內(nèi)賬上年計(jì)提的收入計(jì)提多,今年把差額調(diào)整,怎么調(diào)整比較方便?分錄怎么寫?
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你好同學(xué)
沖減當(dāng)時(shí)確認(rèn)收入的分錄。主營業(yè)務(wù)收入用以前年度損益調(diào)整科目代替,其他不變
2022 02/28 15:26
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2022 02/28 15:28
是這樣嗎?借:應(yīng)收賬款-90,貸:以前年度損益90,是這樣嗎?
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2022 02/28 15:30
是的,同學(xué)
您當(dāng)時(shí)沒有確認(rèn)銷項(xiàng)稅嗎?有稅也要寫上
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2022 03/01 09:40
沒有稅老師
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2022 03/01 09:42
嗯,你好同學(xué),沒有稅這樣做就可以的
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2022 03/01 09:42
老師,沒有稅!是直接沖差額嗎?是這樣嗎?借:應(yīng)收賬款-90,貸:以前年度損益90,是這樣嗎?
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2022 03/01 09:47
你好同學(xué)
是的,是這樣的
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2022 03/01 10:21
借貸方?jīng)]有掛錯(cuò)吧?
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2022 03/01 10:25
這樣同學(xué)
借應(yīng)收負(fù)90貸以前年度損益調(diào)整負(fù)90
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2022 03/01 10:48
兩邊方向的科目都是負(fù)數(shù),對(duì)吧?
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2022 03/01 10:50
你好同學(xué),對(duì)的。是這樣的
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