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小企業(yè)會(huì)計(jì)準(zhǔn)則24年入了23年的費(fèi)用。借管理費(fèi)用貸銀行存款,要不要納稅調(diào)整,這個(gè)方法是不是用了未來適用法,還有一個(gè)問題,什么時(shí)候調(diào)賬用利潤分配科目
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同學(xué)你好,是未來適用法法不用納稅調(diào)整。同樣的情況如果你用的是企業(yè)會(huì)計(jì)準(zhǔn)則,就要調(diào)賬用利潤分配科目的
2024 02/08 17:00
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2024 02/08 17:02
小企業(yè)會(huì)計(jì)準(zhǔn)則的未來適用法有沒有金額限制,企業(yè)會(huì)計(jì)準(zhǔn)則要用以前年度調(diào)整損益科目吧
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2024 02/08 17:03
沒說有金額限制,企業(yè)會(huì)計(jì)準(zhǔn)則,先用以前年度損益調(diào)整,后把以前年度損益科目結(jié)轉(zhuǎn)到利潤分配科目
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2024 02/08 17:06
那23年的費(fèi)用入了24年,借管理費(fèi)用貸銀行存款是不是用了未來適用法?
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2024 02/08 17:08
是的,用了未來適用法
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2024 02/08 17:09
小企業(yè)用未來適用法有沒有金額限制
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2024 02/08 17:09
剛才回答過了,沒有,
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2024 02/08 17:10
是的,是回答過了的
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2024 02/08 17:12
用企業(yè)會(huì)計(jì)準(zhǔn)則把23年費(fèi)用入了24年借管理費(fèi)用貸銀行存款,金額小也可以不調(diào)整納稅,金額大,就得一個(gè)年度調(diào)增一個(gè)年度調(diào)減是嗎,它不能像小企業(yè)會(huì)計(jì)準(zhǔn)則用未來適用法金額沒限制
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2024 02/08 17:13
是的,你說的沒錯(cuò)了
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2024 02/08 17:22
那既然小企業(yè)用未來適用法沒金額限制,什么業(yè)務(wù)能用到利潤分配科目調(diào)賬呢
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2024 02/08 17:27
同學(xué)你好,用不到的了
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2024 02/08 17:57
23年用的借預(yù)付賬款貸銀行存款,24年7收到發(fā)票,我知道企業(yè)會(huì)計(jì)準(zhǔn)則是借以前年度調(diào)整損益貸預(yù)付賬款,不知道小企業(yè)會(huì)計(jì)準(zhǔn)則是借管理費(fèi)用貸預(yù)付賬款還是利潤分配貸預(yù)付賬款
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2024 02/08 17:59
小企業(yè)是借:管理費(fèi)用
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