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老師,丁字賬負(fù)債類是不是期初余額和期末余額記在貸方
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對的,是的,是這么做的。他們是貸方余額。
2022 10/25 15:46
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2022 10/25 15:47
期間費(fèi)用也是嗎?
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2022 10/25 15:47
謝謝老師!
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2022 10/25 15:50
你好,期間費(fèi)用應(yīng)該是沒有余額的。
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2022 10/25 15:50
期間費(fèi)用是借方增加,他月末結(jié)轉(zhuǎn)到本年利潤。
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2022 10/25 16:00
那期間費(fèi)用是資產(chǎn)類,發(fā)生時(shí)借方記增加,就是公司發(fā)生了這項(xiàng)業(yè)務(wù),貸方記銀行存款。月末結(jié)轉(zhuǎn)本年利潤,相反登記:借本年利潤,貸期間費(fèi)用。這就是說利潤表中上期余額或新開公司的0金額減去這些發(fā)生的費(fèi)用就是凈利潤
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2022 10/25 16:00
老師,是這樣理解嗎
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2022 10/25 16:01
期間費(fèi)用是損益類的科目。
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2022 10/25 16:01
月末沒有余額,需要結(jié)轉(zhuǎn)到本年利潤。借本年利潤,貸管理費(fèi)用、銷售費(fèi)用、財(cái)務(wù)費(fèi)用
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2022 10/25 16:04
那做丁字賬時(shí),要不要單獨(dú)做開這管理費(fèi)用、銷售費(fèi)用、財(cái)務(wù)費(fèi)用來
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2022 10/25 16:04
哦,需要的,需要單獨(dú)分開的。
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2022 10/25 16:08
那就是期間費(fèi)用沒有期初余額,做好它的丁字賬,再在本年利潤丁字賬里結(jié)轉(zhuǎn),借本年利潤,貸期間費(fèi)用
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2022 10/25 16:09
對的是的是這么做的,他和收入成本類是。
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2022 10/25 16:09
他和主營業(yè)務(wù)收入,其他業(yè)務(wù)收入,主營業(yè)務(wù)成本,其他業(yè)務(wù)成本是一樣的
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2022 10/25 16:13
明白,就是發(fā)生的期間費(fèi)用在月末要一起和主營業(yè)務(wù)成本,收入等在月底結(jié)轉(zhuǎn)本年利潤
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2022 10/25 16:16
是的是的,是這么做的。
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2022 10/25 16:19
謝謝老師的耐心指導(dǎo)!
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2022 10/25 16:19
不用客氣,工作愉快。
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2022 10/25 16:20
結(jié)轉(zhuǎn)本年利潤每個(gè)月月末一定要結(jié)轉(zhuǎn)的,不要附件是嗎?
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2022 10/25 16:21
結(jié)轉(zhuǎn)損益是每個(gè)月都做,沒有原始憑證。
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2022 10/25 16:23
明白,謝謝老師!
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2022 10/25 16:24
不用客氣工作順利
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2022 10/25 16:53
老師我在2期實(shí)操中結(jié)轉(zhuǎn)本年利潤時(shí),直播老師教我們結(jié)轉(zhuǎn)本年利潤,怎么月末結(jié)轉(zhuǎn)損益(本年利潤)憑證借貸方合計(jì)不是發(fā)生金額合計(jì)呢?而是新公司成立的期初額0減期間費(fèi)用的金額數(shù)呢,這我搞不懂怎么回事了
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2022 10/25 16:54
憑證我截下來了,怎么發(fā)不過來給您看
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2022 10/25 16:54
那損益類的科目,它是結(jié)轉(zhuǎn)的什么。
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2022 10/25 16:55
比如你的費(fèi)用發(fā)生額是100的話,你結(jié)轉(zhuǎn)的是借本年利潤,貸管理費(fèi)用100,借方發(fā)生額合計(jì)100。
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