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老師 去年暫估的成本,今年收到當(dāng)時(shí)應(yīng)該開具的發(fā)票后紅沖掉暫估的分錄,要怎么做新的呀?
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原來(lái)的成本科目用以前年度損益調(diào)整其他科目不變紅沖就可以了。
2024 04/03 14:24
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2024 04/03 14:29
先把以前的暫估紅沖后,再做一筆以前年度損益的憑證嗎
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2024 04/03 14:32
嗯對(duì)的一正一負(fù)他倆科目一模一樣。
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2024 04/03 14:50
就是做完一模一樣的分錄紅沖后,實(shí)際成本票入賬,就做借:以前年度損益 貸:銀行存款嗎
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2024 04/03 14:53
是這樣對(duì)的是這樣。
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2024 04/03 14:54
就是這樣對(duì)吧老師
FAILED
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2024 04/03 14:58
我寫吧,你抄一下。
借銀行存款貸以前年度損益調(diào)整。
借以前年度損益調(diào)整貸銀行存款。
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2024 04/03 14:59
第一個(gè)是紅沖去年暫估成本的分錄嗎?第二個(gè)是今年收到發(fā)票入的分錄嗎?
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2024 04/03 15:02
你這個(gè)描述是正確的對(duì)的。
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2024 04/03 15:04
老師 意思就是不用做圖片的分錄,直接做一筆:借:銀行存款 貸:以前年度損益 來(lái)紅沖暫估的成本是吧?
FAILED
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2024 04/03 15:05
正確分錄我給你寫了,抄上去就行了。
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2024 04/03 15:11
好的 謝謝老師,今年收到的去年成本發(fā)票足夠正常入賬 企業(yè)所得稅匯算清繳就不用上企業(yè)所得稅了吧
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2024 04/03 15:13
算清繳前回來(lái)發(fā)票就不用調(diào)整,可以稅前扣除。
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