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結(jié)轉(zhuǎn)本年損益后,本年利潤的完整分錄怎么寫,金額怎么計(jì)算出呢
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借本年利潤,貸利潤分配未分配利潤,如果是虧損的,上面的分錄不變,金額是負(fù)數(shù),這個(gè)金額看本年利潤科目余額表最后的余額或者是明細(xì)賬總賬里面都有這個(gè)
2024 01/16 11:31
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2024 01/16 11:59
老師可以舉個(gè)例子講-下嗎,謝謝
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2024 01/16 12:01
本年利潤貸方余額100,借本年利潤,貸利潤分配未分配利潤100。
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2024 01/16 12:01
如果是借方100,借本年利潤,-100
貸利潤分配未分配利潤-100
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2024 01/16 12:03
這個(gè)是在12期時(shí)才結(jié)轉(zhuǎn)是嗎
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2024 01/16 12:03
是的,對(duì)的,是的是的是的。
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2024 01/16 12:04
其他期間只需要結(jié)轉(zhuǎn)本期損益就可以嗎
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2024 01/16 12:05
是的,對(duì)的,是這么做的。
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2024 01/16 12:07
企業(yè)所得稅費(fèi)用不用結(jié)轉(zhuǎn)利潤分配吧
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2024 01/16 12:09
月末結(jié)轉(zhuǎn)到本年利潤呀,結(jié)轉(zhuǎn)損益
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2024 01/16 12:09
有盈余公積金的完整分錄又是怎么結(jié)轉(zhuǎn)的呢
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2024 01/16 12:11
企業(yè)提取盈余公積時(shí),按本年凈利潤*10%
借:利潤分配-提取法定盈余公積
貸:盈余公積-法定盈余公積
結(jié)轉(zhuǎn)時(shí)
借:利潤分配-未分配利潤
貸:利潤分配-提取法定盈余公積
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