问题已解决
固定資產(chǎn)盤盈會計分錄怎么做呀?
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1、企業(yè)固定資產(chǎn)盤盈時,賬務(wù)處理如下:
借:固定資產(chǎn)
貸:以前年度損益調(diào)整
2、企業(yè)將盤盈的固定資產(chǎn),結(jié)轉(zhuǎn)為留存收益時,賬務(wù)處理如下:
借:以前年度損益調(diào)整
貸:盈余公積——法定盈余公積
利潤分配——未分配利潤
2023 01/11 17:23
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2023 01/11 17:24
會涉及到所得稅么老師
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2023 01/11 17:24
對,這個會涉及到所得稅。
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2023 01/11 17:24
但是你做的分錄沒有涉及所得稅呀
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2023 01/11 17:25
抱歉,少了一個字不涉及的
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2023 01/11 17:26
好的,謝謝
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2023 01/11 17:30
不客氣,幫忙給個五星好評。
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2023 01/11 17:30
老師,盈余公積的比例是多少呀
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2023 01/11 17:30
一般是按照10%來計提的。
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