问题已解决
2023年4月購(gòu)買的空調(diào),購(gòu)買當(dāng)月一次性記入費(fèi)用,沒(méi)有記入固定資產(chǎn),具體分錄如下,借:管理費(fèi)用-折舊費(fèi),貸:銀行存款。匯算清繳該怎么處理?
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您好
請(qǐng)問(wèn)購(gòu)買時(shí)取得了發(fā)票的吧
空調(diào)金額大概多少錢
2024 05/21 07:23
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2024 05/21 07:34
您沒(méi)有計(jì)入固定資產(chǎn) 也沒(méi)有分期計(jì)提折舊 直接計(jì)入了管理費(fèi)用 匯算清繳不需要單獨(dú)填寫(xiě)了
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2024 05/21 07:53
匯算清繳不需要調(diào)增哈 可以一次性扣除
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2024 05/21 07:58
也不需要賬務(wù)調(diào)整了哈
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2024 05/21 08:18
不客氣哈 歡迎有疑問(wèn)繼續(xù)提問(wèn)
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2024 05/21 08:28
沒(méi)事的哈 能幫到您就好了
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2024 05/21 08:48
稅法現(xiàn)在沒(méi)有規(guī)定的固定資產(chǎn)殘值率,只要求合理確定固定資產(chǎn)的預(yù)計(jì)凈殘值。
一般是5%殘值范圍內(nèi)企業(yè)自行決定
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2024 05/21 08:54
不用謝 提問(wèn)的時(shí)候@我就可以了哈?
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2024 05/21 09:01
提問(wèn)的時(shí)候 @bamboo老師 某某問(wèn)題 這樣就好了
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2024 05/21 09:08
嗯嗯 以后提問(wèn)就可以這樣的哈
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2024 05/21 07:29
取得發(fā)票了,8500
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2024 05/21 07:36
老師,那我匯算清繳不需要調(diào)增嗎
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2024 05/21 07:54
好的,那我匯算就不做任何處理了。
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2024 05/21 07:54
那賬務(wù)需要調(diào)整嗎
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2024 05/21 08:02
好的,謝謝老師!
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2024 05/21 08:27
好的,謝謝老師!
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2024 05/21 08:39
老師,突然又想起一個(gè)問(wèn)題,稅法要考慮凈殘值嗎,賬務(wù)上面考慮了5%的凈殘值,那稅法計(jì)稅基礎(chǔ)應(yīng)該是啥?
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2024 05/21 08:51
好的,老師很專業(yè),謝謝老師的講解,希望下次咨詢還能找到老師!
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2024 05/21 08:56
老師,怎么@呢
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2024 05/21 09:01
好的,明白!
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