问题已解决
老師您好,我們公司去年的工資計提的時候少計提了一萬多,當時發(fā)現(xiàn)的時候直接補提了,正常補提應該是借管理費-工資,貸應付工資;發(fā)放是借應付工資,貸銀行,但是當時做賬沒有走借管理費這一步,直接在發(fā)放那補提借的應付工資,這樣應付工資就相當于發(fā)放并沒有補提,在今年補提一下可以嗎?



你好可以的,但是跨年了用以前年度損益調整科目
2024 11/19 13:17

84784992 

2024 11/19 13:20
我用的小企業(yè)會計制度沒有以前年度損益

暖暖老師 

2024 11/19 13:22
那直接用利潤分配-未分配利潤

84784992 

2024 11/19 13:26
那還要更正去年的財報嗎?

暖暖老師 

2024 11/19 13:28
不需要,直接做在今年就可以的

84784992 

2024 11/19 13:35
那分錄是借未分配利潤,貸管理費-工資,借管理-工資,貸應付工資這樣嗎

暖暖老師 

2024 11/19 13:36
錯了,借借未分配利潤,貸應付工資

84784992 

2024 11/19 13:38
明白了,謝謝老師。

暖暖老師 

2024 11/19 13:39
不客氣祝你工作順利

84784992 

2024 11/19 14:13
老師在麻煩您一下,我們還有一個口腔診所,外賬找的代賬公司,我做內(nèi)賬,裝修買的材料什么的我計入管理費嗎?

暖暖老師 

2024 11/19 14:15
你這個計入長期待攤費用,攤銷處理需要

84784992 

2024 11/19 14:24
攤銷這不明白,買了材料就一次性裝修完了,攤銷怎么攤銷呢?

暖暖老師 

2024 11/19 14:25
這個裝修費需要攤銷,不可以一次做費用

84784992 

2024 11/19 14:31
那我是借長期待攤費用-裝修費,貸銀行,然后每月攤銷是借管理費,貸長期待攤費用,那這個要攤銷多少年呢?

暖暖老師 

2024 11/19 14:32
按照不低于3年就可以得

84784992 

2024 11/19 14:35
還有進貨的產(chǎn)品明細也很多,我也要在分錄里一一列明嗎?

暖暖老師 

2024 11/19 14:35
是的,領用也要出庫的

84784992 

2024 11/19 14:38
好的明白了,謝謝老師

暖暖老師 

2024 11/19 14:51
不客氣,祝你工作順利
