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老師,調(diào)整去年誤入的一次管理費(fèi)用,那筆費(fèi)用其實(shí)是在今年發(fā)生的,為啥未分配利潤(rùn)借方負(fù)數(shù),不寫未分配利潤(rùn)貸方正數(shù)呢
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對(duì)的,是的,直接寫貸方正數(shù)就可以。
2023 11/06 14:57
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2023 11/06 15:06
是不是未分配利潤(rùn)這個(gè)所有者權(quán)益科目性質(zhì),調(diào)整差額沒(méi)必要寫借方負(fù)數(shù)的,要損益類科目調(diào)整差額才需要寫借方負(fù)數(shù)了
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2023 11/06 15:06
的,對(duì)的,可以這么理解的。
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2023 11/06 15:09
那我上面做的借方負(fù)數(shù)調(diào)整,嚴(yán)格來(lái)說(shuō)是不對(duì)的嗎?
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2023 11/06 15:10
哦,正確的借方負(fù)數(shù)和貸方是一個(gè)的。
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2023 11/06 15:13
老師的意思是未分配借方負(fù)數(shù)和貸方正數(shù)是一個(gè)意思,沒(méi)有對(duì)錯(cuò),就是調(diào)整沒(méi)必要寫借方負(fù)數(shù)對(duì)嗎?
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2023 11/06 15:14
是的,是這么做的,只不過(guò)是對(duì)方畫蛇添足了。
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2023 11/06 15:19
老師你再幫我對(duì)比一下和上面發(fā)的那個(gè)分錄,是不是兩者調(diào)整的性質(zhì)是一樣的,都是去年多做了費(fèi)用,然后今年調(diào)到今年的未分配利潤(rùn)里面,我現(xiàn)在發(fā)的這張憑證的調(diào)整才是正確的嗎?
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2023 11/06 15:21
年是借管理費(fèi)用貸銀行存款,紅沖的話借銀行存款貸利潤(rùn)分配,未分配利潤(rùn)做這個(gè)。
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2023 11/06 15:29
老師,單單看這個(gè)分錄,這樣調(diào)整去年的是不是沒(méi)問(wèn)題
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2023 11/06 15:29
是的,沒(méi)有問(wèn)題的,可以的。
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2023 11/06 15:31
老師,我這樣調(diào)整之后去年12月份的報(bào)表還需要更正嗎?還是只要匯算清繳的時(shí)候在年報(bào)上補(bǔ)交一筆企業(yè)所得稅嗎?
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2023 11/06 15:32
不需要的不用調(diào)整。
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2023 11/06 15:33
那匯算清繳的年報(bào)是不是要補(bǔ)交這筆企業(yè)所得稅的
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2023 11/06 15:33
如果有盈利的需要,沒(méi)有盈利的不用。
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2023 11/06 15:35
好的謝謝老師
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2023 11/06 15:36
不用客氣,工作愉快。
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