问题已解决
你好 公司準(zhǔn)備注銷 但是賬面上還有1萬塊錢的庫存商品 我這個要怎么結(jié)轉(zhuǎn)啊 后面法人自己做了一家同樣的公司 準(zhǔn)備用新公司繼續(xù)賣 這樣我怎么做賬務(wù)處理
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你好,注銷的話這個固定資產(chǎn)是應(yīng)該等于是賣的
2024 03/26 16:59
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2024 03/26 17:00
那意思就是我這些庫存商品要轉(zhuǎn)到收入里面嘛就相當(dāng)于賤賣賣掉了
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2024 03/26 17:01
對,沒錯兒,意思就是這個意思
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2024 03/26 17:01
就是我自己做一點(diǎn)無票收入 然后把剩下的商品結(jié)轉(zhuǎn)掉是吧
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2024 03/26 17:02
對,沒錯兒,這么做就可以了
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2024 03/26 17:04
那還有一個問題就是 23年最后一個月 然后結(jié)賬的時候 沒有結(jié)轉(zhuǎn)掉 包括有些貨款沒有收回 都掛著賬面上 我這個24年度去給他賬面平掉也是可以的吧
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2024 03/26 17:04
對,2024年的操作也是可以的
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2024 03/26 17:15
只能這么操作嗎 如果同樣是法人的公司 到時候接著賣那些 也要轉(zhuǎn)到收入那里去嗎
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2024 03/26 17:15
對,你可以作為銷售銷售給新的公司
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2024 03/26 17:39
那如果預(yù)收賬款也有掛賬 但是后面有新公司了之后 會用新公司開票出去 這種舊公司注銷需要平賬嘛 那個預(yù)收賬款的科目
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2024 03/26 17:39
那你這個科目是無法沖銷的
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2024 03/26 17:56
還有就是期末的未分配利潤 我前幾天去稅務(wù)局 老師看了說未分配利潤還有 那這個我是沒怎么處理啊 這個數(shù)字應(yīng)該顯示也正常的吧
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2024 03/26 17:56
對,這個數(shù)字是正常的,如果是正數(shù)的話就表示你們沒有分配的利潤
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2024 03/26 17:58
是正數(shù)的
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2024 03/26 17:59
是的,正數(shù)的話注銷的時候也會涉及到個稅的
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2024 03/26 17:59
如果是負(fù)數(shù)的話 是需要怎么結(jié)轉(zhuǎn)呢
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2024 03/26 18:00
這個未分配利潤你不用結(jié)轉(zhuǎn)的,也無法結(jié)轉(zhuǎn)的
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