问题已解决
上年未收到發(fā)票的固定資產(chǎn)上年未計提折舊,另外一項固定資產(chǎn)由于公式問題多計提折舊,兩者上年應提折舊額相互沖減后金額較小,直接在發(fā)現(xiàn)問題當期借:累計折舊 貸:費用 做賬務處理。做上年的匯算清繳時折舊納稅調(diào)整是否只調(diào)整上年多記金額,還是可以調(diào)整兩項固定資產(chǎn)折舊之前的差額。
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你發(fā)現(xiàn)問題,直接調(diào)整在當年度,你上年度匯算清繳,可以直接按上年度賬面計提的折舊費用填列的
2023 04/28 16:52
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2023 04/28 16:54
匯算清繳上年多提的部分不做調(diào)整嗎?
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2023 04/28 16:55
可以不用調(diào)整的額
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2023 04/28 16:58
折舊年限都是按稅法的。正常情況本年折舊額和稅收折舊都是一致的。像上述情況,需要調(diào)整稅收折舊額嗎
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2023 04/28 17:15
你這只是賬務處理的錯誤,在下一年度調(diào)整的話,可以吧影響數(shù)填列到下年度的匯算清繳里面的
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2023 04/28 17:25
舉個例子吧,22年與生產(chǎn)相關的工具,假設就A,B兩項資產(chǎn),22年A資產(chǎn)計提折舊30000,公式錯誤多提20000,B資產(chǎn)由于未收到發(fā)票未記入固定資產(chǎn),未計提折舊,按會計準則B資產(chǎn)應計提折舊15000?,F(xiàn)在收到發(fā)票,發(fā)現(xiàn)相關問題,相關賬務調(diào)整到23年,累計折舊調(diào)回5000。針對22年的匯算清繳,固定資產(chǎn)折舊調(diào)整表是稅收折舊是調(diào)整20000,還是5000,還是不做調(diào)整?
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2023 04/28 17:26
是納稅調(diào)整金額
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2023 04/28 17:34
你22年的賬面折舊費用是多少金額
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2023 04/28 17:35
賬面折舊金額30000
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2023 04/29 16:35
那你就是填列30000的折舊費用
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