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20年建筑企業(yè)預(yù)交的2個(gè)點(diǎn),交錯(cuò)了,現(xiàn)在重新交,稅務(wù)局將原來(lái)交的2個(gè)點(diǎn)退回了,請(qǐng)問(wèn)分錄怎么做?
FAILED
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同學(xué)你好
沖減之前錯(cuò)的分錄就可以了
2023 03/31 15:36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/31 15:41
怎么沖啊老師,要走以前年度損益調(diào)整里走嗎?還是就把原來(lái)的分錄再做一遍,然后金額都變成負(fù)數(shù)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 15:44
同學(xué)你好
要走以前年度損益調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 15:45
分錄怎么寫啊,還請(qǐng)老師指導(dǎo)下呢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 15:46
預(yù)繳的沒(méi)涉及損益就不用這個(gè)跨年調(diào)整的分錄
直接原分錄負(fù)數(shù)紅沖預(yù)繳的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 16:18
然后今天重新交的,就做在今天是吧(今天重新預(yù)交的發(fā)票所屬期是入的當(dāng)時(shí))?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 16:20
不對(duì)呀老師,做原來(lái)一樣的負(fù)數(shù)紅沖,當(dāng)時(shí)貸方是沖的個(gè)人往來(lái),現(xiàn)在是退到銀行存款了
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 16:23
同學(xué)你好
那你做
借銀行(zhòng)n貸應(yīng)交稅費(fèi)預(yù)繳
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 16:27
貸應(yīng)交稅費(fèi)是寫借方負(fù)數(shù)還是寫貸方啊
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 16:31
借方負(fù)數(shù)也可以的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 17:16
應(yīng)該寫哪里呢,交的時(shí)候是借方正數(shù),現(xiàn)在退回來(lái)了應(yīng)該是寫貸方,是嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 17:25
同學(xué)你好
對(duì)的
是這樣的哦
![](/wenda/img/newWd/sysp_btn_eye.png)